Loyens & Loeff

Base Erosion and Profit Shifting (BEPS)

The initiatives by G-20, OECD and the EU have resulted in a 'change of climate' in the international corporate tax world. Today’s multitude of anti-abuse initiatives at international level, along with the rapid pace at which they are being deployed, mean that internationally operating taxpayers are faced with even greater challenges than before.

Our team of experts closely monitors all these developments, including:

  • Fundamental changes to transfer pricing rules
  • Limitation of base erosion via interest deductions and other financial payments
  • The EU’s Anti Tax Avoidance Package / Directive
  • Transparency measures (country-by-country reporting, exchange of tax rulings between EU Member States)
  • Changes to tax treaties
  • Proposals for an EU Common Consolidated Corporate Tax Base (CCCTB)

Developing a strategy for the future
Do you need assistance in developing a strategy on how to deal with these developments? Or do you have questions about what alternatives exist? We aim to provide you with customised, pragmatic advice to help you navigate the myriad of new regulations.

Tax-related state aid matters
To address your tax-related state aid matters, we monitor all developments regarding state aid and cooperate closely with our competition lawyers, state aid/EU tax law experts and transfer pricing experts.

More information
Please contact one of our BEPS experts for more information.