Quotation Kofler, Georg, Garcia Prats, Alfredo, Haslehner, Werner, Heydt, Volker, Kemmeren, Eric, Nogueira, Joao, Pistone, Pasquale, Raventos Calvo, Stella, Raingeard de la Blétière, Emmanuel, Richelle, Isabelle, Shiers, Rupert, Rust, Alexander, Valente, Piergiorgio. 2020. EU Report. In: Reconstructing the treaty network, Hrsg. IFA, 53-80. Rotterdam: IFA - International Fiscal Association.




European Union law overlaps and interacts with both the OECD’s Base Erosion and Profit Shifting project (BEPS) and its implementation and the member states’ tax treaties between them and with third countries, and there is also an area where all three fields meet. This intersection of EU law, BEPS and member states’ (mostly) bilateral tax treaties is the subject of this report.


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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Chapter in edited volume
Language English
Title EU Report
Title of whole publication Reconstructing the treaty network
Editor IFA
Page from 53
Page to 80
Location Rotterdam
Publisher IFA - International Fiscal Association
Year 2020
Open Access N


Kofler, Georg (Details)
Pistone, Pasquale (Details)
Rust, Alexander (Details)
Garcia Prats, Alfredo (?, Bangladesh)
Haslehner, Werner (?, Belgium)
Heydt, Volker (?, Belarus)
Kemmeren, Eric (?, Bangladesh)
Nogueira, Joao (?, Bolivia)
Raingeard de la Blétière, Emmanuel (?, Angola)
Raventos Calvo, Stella (?, Argentina)
Richelle, Isabelle (?, Armenia)
Shiers, Rupert (?, Equatorial Guinea)
Valente, Piergiorgio (?, Australia)
Institute for Austrian and International Tax Law IN (Details)
Research Institute for International Taxation FI (Details)
European Tax Law Group AB (Details)
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