- Moving to global fiscal consolidation? The OECD BEPS report and the ever-changing world of international taxation
- Volume | Issue number
- 26 | 233
- Pages (from-to)
- Document type
- Faculty of Law (FdR)
- Amsterdam Center for Tax Law (ACTL)
The aftermath of the financial crisis has brought the discussion about global fiscal consolidation to unprecedented terms. This concern has reached political level and it has become a very important topic both in the EU and OECD agendas. Therefore it is far from surprising that several initiatives have emerged to deal with it. Within the EU level, the European Council has frequently addressed the need of achieving fiscal consolidation. The European Commission launched a public consultation on factual examples and possible ways to tackle double non-taxation cases. More recently it presented a communication* on tax fraud and evasion and issued a recommendation* where it suggests that Member States coordinate common actions to resolve aggressive tax planning. The OECD BEPS report recently released constitutes the latest development in this area aiming at rethinking existing international tax rules.
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