European Union - BEPS Action 4: Policy Considerations and Implementation Status
- European Union
- R. Offermanns; S.B. Huibregtse; L.A. Verdoner; A. Sood
- European Taxation, 2017 (Volume 57), No 2/3
- 19 January 2017
This article addresses BEPS Action 4. The authors provide a historical perspective of the relevant BEPS and EU measures, explain the highlights of BEPS Action 4, discuss the overlap between the different Actions, update readers on country-specific implementation of BEPS Action 4, summarize existing case law in the area, present practical examples dealing with the impact of Action 4 on certain structures and, finally, provide concluding remarks.