Introduction to the special issue on the OECD base erosion and profit shifting action plan and european union law: The BEPS action plan in the light of EU law
Wolfgang Schön, Philip Baker
págs. 277-279
BEPS Action 1:: Digital economy-EU Law
págs. 280-307
BEPS Action 2:: 2014 Deliverable- neutralising the effects of hybrid mismatch arrangements and its compatibility with the non-discrimination provisions in tax treaties and the treaty on the functioning of the European Union
Alexander Rust
págs. 308-324
EU Law compatibility of BEPS action 2:: Neutralising the effects of hybrid mismatch arrangements
Marjaana Helminen
págs. 325-339
The role of CFE rules in the BEPS initiative and in the EU
Ana Paula Dourado
págs. 340-363
Limitations on interest deduction:: an EU Law perspective
Sjoerd Douma
págs. 364-378
Will the EU's state aid regime survive BEPS?
Raymond H.C. Luja
págs. 379-390
Michael Lang
págs. 391-395
The impact of BEPS on the fight against harmful tax practices:: Risks... and opportunities for the EU
Edoardo Traversa
págs. 396-407
The BEPS Action plan in the light of EU Law:: Treaty abuse
Philip Baker
págs. 408-416
Transfer pricing issues of BEPS in the light of EU Law
Wolfgang Schön
págs. 417-428
Multilateral instrument and EU competence
Rudolf Streinz
págs. 429-443
Adam Zalasinski
págs. 444-448
págs. 449-455