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By Oliver R. HOOR, Keith O’DONNELL and Samantha SCHMITZ-MERLE, Atoz*
On 28 January 2016, the European Commission presented its Anti-Tax Avoidance Package. One of the core pillars of this package is a Draft EU Anti-Tax Avoidance Directive (the “Draft Directive”) which has already been widely leaked in the press in the week before its official release. The Draft Directive proposes anti-tax avoidance rules in six specific fields which are meant to be implemented by each EU Member State (“MS”). This Article provides an overview of the proposed provisions and points out their most controversial aspects.
1. Introduction
The aim of the Draft Directive (also referred to as “BEPS Directive”) is to implement at EU...
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