| Abstract [eng] |
Anti-BEPS Measures in the EU This Master’s thesis analyses the directives and legislative initiatives of the European Union aimed at fighting base erosion and profit shifting. The adoption of BEPS Action Plan, which sets out 15 specific recommendations to change national rules and tax treaties to effectively combat tax planning strategies and double taxation worldwide, has also led to significant developments in the European Union hard law. Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market and the Council Directive (EU) 2017/952 of 29 May 2017 amending Directive (EU) 2016/1164, as well as European Commission proposals for Common Consolidated Corporate Tax Base implement measures 2, 3 and 4 of the BEPS Action Plan, as well as, the amendments to the Administrative Cooperation Directive DAC 3, DAC 4 and DAC 6 implement measures 5, 12 and 13 of the BEPS Action Plan. |
