Tax avoidance revisited in the EU BEPS context / editor: Ana Paula Dourado.

Online resource; title from PDF title page (EBSCO, viewed January 14, 2019).

"2016 EATLP Congress, Munich, 2-4 June 2016."

Includes bibliographical references.

This book discusses the legal meaning of tax avoidance and aggressive tax planning in 23 EU and non-EU jurisdictions and analyses the repercussions of the base erosion and profit shifting (BEPS) initiatives on those concepts. It further discusses (i) whether there is a supranational meaning of tax avoidance and aggressive tax planning, both at the OECD/G20 and EU levels; (ii) the role played by transfer pricing rules in tax avoidance; and (iii) consistency and hierarchy among BEPS inititatives. National reports examine the repsonse to tax avoidance and aggressive tax planning in individual jurisdictions, taking into account the OECD/G20 BEPS recommendations and the European Union's reactions. They also give notice of general anti-avoidance rules, special anti-avoidance rules and transfer pricing rules in force in each jurisdiction, analyse their meaning and scope, and trace the interactions among them. The national reports are accompanied by a general report, along with four thematic reports covering the main topics discussed during the 2016 EATLP congress, held in Munich.

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