The OECD has steered clear of including any references to EU law requirements in its 2014 Deliverables of the BEPS Action Plan. Otherwise, non-EU Member States might have gotten the impression that any future recommendations on how to curb BEPS will eventually not be fully implemented in Europe....

Arguably, any tax fairness rule requires an even-handed taxation of taxable persons according to a universal standard of tax equality, or tax equity, rooted in ethical values. In modern civilized societies such values are often enshrined in a nation's constitution. One core concept that that can...

The Action Plan on Base Erosion and Profit Shifting (Action Plan) intends to “revamp” the work on harmful tax practices that has been undertaken by the Organisation for Economic Co-operation and Development (OECD) since the late 1990s. Further enhancement of the OECD's transparency...