![Sigrid Hemels. Foto.](/sites/ehl.lu.se/files/styles/lu_personal_page_desktop/public/2024-04/SigridHemels.jpg.webp?itok=rPVdofVF)
Sigrid Hemels
Gästprofessor
![Sigrid Hemels. Foto.](/sites/ehl.lu.se/files/styles/lu_personal_page_desktop/public/2024-04/SigridHemels.jpg.webp?itok=rPVdofVF)
Implementation of BEPS in European Union hard law
Författare
Summary, in English
The Base Erosion and Profit Shifting (BEPS) project of the G20 and the Organisation for Economic Co-operation and Development (OECD) has found a big response in the European Union (EU). Many BEPS measures have been or will be implemented soon in European Union hard law. This paper focusses on the EU-wide legislative implementation of direct tax measures regarding corporate income taxation and transparency. The other BEPS measures are not discussed. Furthermore, the paper tries to explain why the BEPS measures have found such a resonance in the EU, making it a front runner in the implementation of these measure.
Avdelning/ar
- Institutionen för handelsrätt
Publiceringsår
2018-07-31
Språk
Engelska
Sidor
85-118
Publikation/Tidskrift/Serie
The Ritsumeikan Economic Review
Volym
67
Issue
2
Dokumenttyp
Artikel i tidskrift
Ämne
- Law
Nyckelord
- Corporate income tax
Aktiv
Published
ISBN/ISSN/Övrigt
- ISSN: 0288-0180