OECD BEPS recommendations require careful examination of potential EU law issues

Tax Policy Bulletin ()
In this Bulletin, we look at how the OECD BEPS recommendations require careful examination of potential EU law issues. We identify where potential EU law issues could arise, focusing principally on the fundamental freedoms in the Treaty on the Functioning of the European Union (TFEU) and the cases handed down by the Court of Justice of the European Union (CJEU). If the potential EU Law issues remain unaddressed, there may be a risk that EU / EEA Member States could breach EU Law when implementing the OECD solutions.