Brussels, 08/12/2015 (Agence Europe) - The translation into European law of the OECD's action plan to fight aggressive tax planning (the 'BEPS' project) is being negotiated upstream of the Commission's proposal on this point, which is expected for January.
The Luxembourg Presidency of the Council has worked on a split-off from the current proposal for a common consolidated corporate tax base (CCCTB) and has already proposed a consolidated text on the seven anti-BEPS aspects of this proposal...