European Union - EU Implementation of BEPS Action 12 in Light of Human Rights Requirements
- European Union
- J. Voje
- European Taxation, 2017 (Volume 57), No 5
- 13 April 2017
The author examines the tools available to tackle aggressive tax planning and presents the framework for a mandatory disclosure regime referred to in Action 12. She argues for a potential mechanism in the form of an EU directive to adequately address cross-border tax schemes. Further, the limitations on EU action in light of human rights law are analysed.