The EU’s BEFIT Initiative—and Why It Doesn’t Make Sense (Part 1)


In a two-part article, Oliver R. Hoor and Samantha Schmitz of ATOZ Tax Advisers outline the design options of the European Commission’s initiative for a new framework for corporate taxation. They argue that the initiative does not make sense, particularly in light of the comprehensive transformation of the international and European tax landscape following the OECD base erosion and profit shifting project.

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