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ARTICLE · 22 FEBRUARY 2016

The Anti-Tax Avoidance Package

Jones Day
Jones Day
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The European Commission's proposed "Anti-Tax Avoidance Package" comprises three core pillars: Ensuring Effective Taxation, Increasing Tax Transparency, and Securing a Level Playing Field. But the Package is subject to unanimous approval of all Member States, likely resulting in changes to its provisions and a delay in its implementation.

European UnionTax
Howard Liebman
Howard Liebman
Werner Heyvaert
Werner Heyvaert
Valérie Oyen
Valérie Oyen
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Only a few months after the Organization for Economic Cooperation and Development ("OECD") released its Base Erosion and Profit Shifting ("BEPS") package for the reform of the international tax system to tackle perceived tax avoidance,1 the European Commission (the "Commission") presented a set of proposals titled the "Anti-Tax Avoidance Package" (the "Package") at the end of January. 2

The Commission has been active for many years in the battle against what it sees as "aggressive" tax planning. According to the Commission, the Package complements and reinforces the OECD's BEPS project so that certain BEPS measures can be effectively and smoothly implemented within the Single Market. 3

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