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Base Erosion and Profit Shifting (BEPS)

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.


How are European investment funds impacted by BEPS?

Initiatives by G-20, OECD and the EU have resulted in a 'change of climate' in the international corporate tax world.


Closely monitoring developments

  • 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 future strategy

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.

Signing of MLI (multilateral instrument): BEPS measures speedily introduced
Article - 09 June 2017 - Switzerland

Signing of MLI (multilateral instrument)

The MLI modifies many existing bilateral tax treaties by speedily including anti-tax avoidance measures. The Benelux and Switzerland signed the MLI.
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News - 08 June 2017 - Global

Signing of multilateral instrument to implement BEPS measures

On 7 June 2017, the OECD BEPS project reached its next milestone with the signing of the multilateral instrument (MLI) by 68 jurisdictions during a signing session...
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Launch of multilateral treaty (MLI) to implement BEPS measures
News - 25 November 2016 - Belgium

Launch of multilateral treaty (MLI) to implement BEPS measures

More than 100 jurisdictions concluded negotiations on a multilateral instrument (MLI). What are the key measures of MLI?
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