Base erosion and profit shifting (BEPS)

In 2015, the G20/OECD delivered its long awaited final reports to the Base Erosion and Profit Shifting (BEPS) Project. The BEPS initiative aims at putting in place a "level playing field" founded on coherence, substance and transparency. At the level of the EU, the BEPS action plan is also being mirrored by comparable initiatives designed to achieve "fairer, simpler and more effective corporate taxation" whitin the internal market. This book, including contributions of experts, aims at fuelling the ongoing debate and at offering a global perspective to policy makers. Key actions of the BEPS agenda are reviewed and it paid attention to the foregoing developments taking place within the European Union. Accordingly, the relation between the BEPS action items and the fundamental freedoms, the Anti-Tax Avoidance Package and the evolution of State aid rules are discussed.