The Commission Proposal for an Anti-BEPS Directive: Some Preliminary Comments
On 28 January 2016, the European Commission issued its proposal for a Council Directive dealing with tax avoidance practices within the EU – the so-called Anti-BEPS Directive. The context of the proposal is well known: in a nutshell, the proposal results from the dual influences of the (thus far) failed 2011 CCCTB proposal and the…