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BEPS Action Plan: A must-do reflection

The book “BEPS Action Plan: a must read”.This book brings together, updates and completes, with some general considerations, the papers published by the Fundación Impuestos y Competitividad – between September 2016 and May 2017 – on the different actions of the BEPS Plan and on the Directives approved by the European Union to promote a homogeneous application of the Plan’s postulates.

The work, as a whole, aims to disseminate, in a solvent and simple way, the OECD and EU proposals to establish a new paradigm for the tax treatment of cross-border transactions. The main objective of the aforementioned Plan is to combat the cases of de-taxation that may arise from the use by large multinational groups – incorrect or illegitimate in the opinion of the public administrations – of the tax planning opportunities generated by the combination of global business models and the lack of coordination of national tax systems.