[en] "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"
Disciplines :
Tax law
Author, co-author :
Richelle, Isabelle ; Université de Liège - ULiège > Département de droit > Droit fiscal
Language :
English
Title :
Reconstructing the Treaty Network
Publication date :
2020
Main work title :
SUbject 1 A - Restructuring the treaty network
Publisher :
International Fiscal Association
Pages :
53-78
Peer reviewed :
Peer reviewed
Commentary :
The Members of the ECJ TF are: Alfredo Garcia Prats Werner HaslehnerVolker HeydtEric Kemmeren Georg Kofler João Félix Pinto NogueiraPasquale PistoneStella Ravenóts-CalvoEmmanuel Raingeard de la BlétièreIsabelle RichelleAlexander RustRupert ShiersPiergiorgio Valente
