The European Commission on January 28, 2015, presented an anti-tax-avoidance package that includes a proposed anti-tax-avoidance directive. The directive outlines minimum standards based on proposals from the OECD's BEPS deliverables. The directive differs from corresponding BEPS proposals in some regards and covers additional subjects, such as exit taxation and a minimum tax on third-country income. Enactment, although uncertain, would significantly affect MNEs investing in the EU.
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