European Union - Action 6: Are the Anti-Abuse Rules EU Compatible?
- European Union
- K. Nørgård Pedersen; S. (Sandra) Schultz
- European Taxation, 2017 (Volume 57), No 8
- 26 July 2017
This article discusses the EU compatibility of the proposed anti-abuse rules in the Final Report on Action 6 of the OECD’s BEPS Project, which are also included in the Multilateral Instrument. Based on the ECJ’s approach to determining the compatibility of a national measure with the fundamental freedoms, the authors’ legal analysis indicates that the provisions are contrary to the freedom of establishment and the free movement of capital.