EU Directive 2016/1164 against tax avoidance practices affecting the internal market: The beginning of the end of a national Corporate income tax or an additional piece of incoordination in the new post-BEPS order?
DOI:
https://doi.org/10.51302/rcyt.2017.4365Keywords:
corporation income tax, EU Law and taxation, anti-avoidance tax provisions, GAAR, SAARs, aggressive tax planningAbstract
This paper sets out the content and main implications of Council Directive 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices which have a direct impact on the functioning of the internal market. The directive not only implements some international (OECD/G20) sof-law standards in EU hard-law, but also modulates their content and includes new measures «Beyond BEPS». This is part of a pan-European corporation tax transformation process that has relevant consequences for governments, tax administrations and taxpayers.
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