The Council adopted conclusions on implementation in the EU of OECD recommendations on tax base erosion and profit shifting (BEPS), as part of moves to clamp down on tax avoidance by multinational companies. This follows endorsement of the OECD recommendations by G20 leaders at Antalya on 15-16 November 2015. The conclusions demonstrate the importance given by the EU to the swift and effective implementation of the recommendations and highlighting EU action in this field. The Council conclusions identify EU directives as the preferred vehicle for implementing the OECD recommendations, also highlighting possible ‘soft-law', i.e. non-legislative, solutions for a number of anti-BEPS actions.

Press release

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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