根据经合组织/G20 税基侵蚀和利润转移行动计划解释欧洲法律

Bulletin for International Taxation Pub Date : 2020-03-18 DOI:10.59403/3202szr

W. Schön

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摘要

欧洲法律在实施经合组织/G20 BEPS 行动计划中发挥着重要作用。作者认为，由于 BEPS 行动的财政目的与欧盟内部市场的自由力量相冲突，要维护这一目的并不容易。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Interpreting European Law in the Light of the OECD/G20 Base Erosion and Profit Shifting Action Plan

European law plays a major role in implementing the OECD/G20 BEPS Action Plan. This role influences the interpretation of primary and secondary European law, which the author concludes is not easy to defend as the fiscal purpose of the BEPS actions conflicts with the liberating forces of the European Union’s Internal Market.

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来源期刊

Bulletin for International Taxation

CiteScore

0.60

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0.00%

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