Case 3 (Taxation in the Digital Era)
Introduction
Preliminary Learning Activities
EU Council Directive 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market
OECD/G20 Base Erosion and Profit Shifting. Action.1 Tax Challenges Arising from Digitalisation
https://www.oecd.org/tax/beps/beps-actions/action1/
OECD Limiting Base Erosion Involving Interest Deductions and Other Financial Payments Action 4, 2017