The U.S. Response to OECD-BEPS and the EU State Aid Cases
13 Pages Posted: 8 Jun 2016 Last revised: 21 Jul 2016
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: 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 or http://dx.doi.org/10.2139/ssrn.2791697
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