This Winter Course will focus on the forthcoming EU BEPS proposals and the EU Treaty Freedoms. How does state aid influence Tax Rulings? What's going on with the Apple, Starbucks, Fiat and Amazon cases?
|Start date||21 January 2016|
|End date||26 January 2016|
The topics of the Winter Course on EU BEPS and the EU Treaty Freedoms will focus first of all on the EU influence on the BEPS discussion. This will cover the State aid influence on transfer pricing, namely Starbucks, Fiat and Amazon, the new EU GAAR and the hybrid instruments rules in the Parent-Subsidiary Directive. Also the EU tax transparency, exchange of tax rulings and country by country reporting, and the forthcoming EU anti-BEPS Directive will be discussed.
The Winter Courses are: