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Sigrid Hemels
Visiting professor
![Sigrid Hemels. Photo.](/sites/lusem.lu.se/files/styles/lu_personal_page_desktop/public/2024-04/SigridHemels.jpg.webp?itok=HgTxz-GG)
Implementation of BEPS in European Union hard law
Author
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.
Department/s
- Department of Business Law
Publishing year
2018-07-31
Language
English
Pages
85-118
Publication/Series
The Ritsumeikan Economic Review
Volume
67
Issue
2
Document type
Journal article
Topic
- Law
Keywords
- Corporate income tax
Status
Published
ISBN/ISSN/Other
- ISSN: 0288-0180