L’équilibre délicat entre la lutte contre l'évasion fiscale internationale et l'achèvement du marché intérieur : réflexion sur la mise en œuvre du plan BEPS de l’OCDE au sein de l’Union européenne

Traversa, Edoardo;Possoz, Matthieu
(2018) Revue des affaires européennes — Vol. 2018, n° 4, p. 611-626 (2018)

Files

RAE-EPSetUE-4EdoardoTraversa.pdf
  • Open Access
  • Adobe PDF
  • 1.78 MB
Download

Details

Authors
Abstract
(en) By various directives, the European Union has implemented certain OECD recommendations from the BEPS plan to combat the erosion of the tax base and cross-border transfers of profits. However, the objectives pursued by this plan, as well as the resulting measures, stem from a logic which may appear to be at odds with the traditional principles of European tax law, in particular the completion of the internal market and the concretization of freedom of ciculation. The analyzed Project Actions, namely the hybrid mounts, the limitation of interest deduction, the abuse of double taxation treaties and the controlled foreign corporations (CFC) rules, contain real or potential friction that calls for more fundamental reflection on the aims of European tax harmonization.
Affiliations

Citations

  • APA
  • Chicago
  • FWB

Traversa, E., & Possoz, M. (2018). L’équilibre délicat entre la lutte contre l’évasion fiscale internationale et l’achèvement du marché intérieur : réflexion sur la mise en œuvre du plan BEPS de l’OCDE au sein de l’Union européenne. Revue des affaires européennes, 2018(4), 611-626. https://hdl.handle.net/2078.5/26254 (Original work published 2018)