The U.S. Response to OECD-BEPS and the EU State Aid Cases

13 Pages Posted: 8 Jun 2016 Last revised: 21 Jul 2016

Daniel Shaviro

New York University School of Law

Date Written: June 7, 2016

Abstract

This is the slightly expanded text of a talk that the author gave on June 1, 2016, at a conference in Amsterdam that was cosponsored by NYU Law School and the Amsterdam Centre for Tax Law. The conference concerned anti-BEPS implementation in the EU, and the talk concerned the U.S. response to such efforts.

Keywords: international taxation, OECD-BEPS, EU state aid cases, profit-shifting

JEL Classification: H20, H25

Suggested Citation

Shaviro, Daniel, The U.S. Response to OECD-BEPS and the EU State Aid Cases (June 7, 2016). NYU Law and Economics Research Paper No. 16-27. Available at SSRN: https://ssrn.com/abstract=2791697

Daniel Shaviro (Contact Author)

New York University School of Law ( email )

40 Washington Square South
Room 314-B
New York, NY 10012-1099
United States
212-998-6187 (Phone)
212-995-4341 (Fax)

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