The EU Anti-Tax Avoidance Package: Comparison with The OECD/G20’s BEPS Action Plan

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1. Introduction

Dr. Sven-Eric Bärsch*…

The Organisation for Economic Cooperation and Development (OECD) and the Group of…

There was general agreement that a swift implementation of the OECD/G20’s proposals…

The European Union (EU) has been generally supportive of the general policies surrounding…