State aid and BEPS: countering the honey trap | Practical Law

State aid and BEPS: countering the honey trap | Practical Law

Most countries are always on the lookout for ways to get more money and use tax policy and tax rulings to encourage businesses to operate within their borders. However, companies need to consider the interaction between: EU state aid provisions; the base erosion and profit shifting project; and the draft anti-tax avoidance directive. 

State aid and BEPS: countering the honey trap

Practical Law UK Articles 4-638-0332 (Approx. 5 pages)

State aid and BEPS: countering the honey trap

by Richard Ward and Ceinwen Rees, Debevoise & Plimpton LLP
Published on 26 Jan 2017ExpandEuropean Union, International, United Kingdom...USA
Most countries are always on the lookout for ways to get more money and use tax policy and tax rulings to encourage businesses to operate within their borders. However, companies need to consider the interaction between: EU state aid provisions; the base erosion and profit shifting project; and the draft anti-tax avoidance directive.