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Sigrid Hemels. Photo.

Sigrid Hemels

Visiting professor

Sigrid Hemels. Photo.

Implementation of BEPS in European Union hard law

Author

  • Sigrid Hemels

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