29 February 2016

The European Commission’s anti-tax avoidance package

King & Wood Mallesons London Head of Tax, Heather Corben, was featured in the Tax Journal, covering the European Commission’s anti-tax avoidance package - published in January 2016 as a follow up to its June 2015 Action Plan.

Heather explains that the aim of the package is to ensure that member states take a co-ordinated stance both in the implementation of the BEPS project and against tax avoidance. The four main elements are an Anti-Tax Avoidance Directive, a recommendation on tax treaties, a revision of the CbCR directive and a communication on third country tax governance. Some member states are likely to be concerned about these proposals, which will require changes to national laws.

Download the full article (pdf format).

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