The Implementation of Anti-BEPS legislation in the European Union: A Comprehensive Study

Providing a comprehensive technical analysis of the EU Anti-Tax Avoidance Directive, this book also offers insight on selected issues connected with the OECD BEPS Project.

Why this book?

This book is a joint effort between the Amsterdam Centre for Tax Law (ACTL) of the University of Amsterdam, its partner institutions within the Global Tax Conference Project (New York University, the University of São Paulo and the Central University of Finance and Economics of Beijing) and IBFD, in the framework of well-established bilateral scientific cooperation.

Besides providing a comprehensive technical analysis of the EU Anti-Tax Avoidance Directive (ATAD), this book offers insight on selected issues connected with the OECD Base Erosion and Profit Shifting (BEPS) Project that are important for predicting its possible impact, including on relations with non-EU Member States.

Subjects discussed in this book are:

• EU-US relations in the field of direct taxes
• BEPS and 3D printing
• Patent boxes before and after BEPS Action 5
• Tax planning and State aid
• BEPS Action 6 and the limitation on benefits provision
• The switch-over clause
• BEPS Action 12, the lack of certainty and the infringement of taxpayers’ rights
• The interest limitation rule of the ATAD
• Exit taxation and the ATAD
• General anti-abuse rules and the ATAD
• Controlled foreign company (CFC) rules and the ATAD
• The ATAD’s CFC rule and third countries
• Hybrid mismatch rules under ATAD I & II
• Permanent establishment mismatches under ATAD II
• Imported mismatches