The European Commission Action Plan for a Fair and Efficient Tax System in the European Union: What Should Be Expected?

On 17 June 2015, the European Commission (the Commission) published its Action Plan for fair and efficient corporate taxation in the European Union. The authors discuss the Action Plan and place the Action Plan into the landscape of ongoing developments in the international tax realm. Critical comments are offered with regard to the merits and limits of the actions proposed by the Commission in the Action Plan.