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Previous	OP 2141-B/2016/3-5 The switch - over provision in the proposal for Anti - tax Avoidance Directive and its compatibility with treaty freedoms	OP 2141-B/2016/3-6 International cooperation to avoid double taxation in the field of VAT	OP 2141-B/2016/3-7 BEPS and transfer pricing but what about VAT and customs ?	OP 2141-B/2016/4-1 Base erosion and profit shifting and value added tax in the digital economy	OP 2141-B/2016/4-3 ATA Directive	OP 2141-B/2016/4-4 The European Commission's idea of small business tax neutrality	OP 2141-B/2016/4-5 The " specific purpose " exception of the European Union excise tax regime	Next

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Biblioteca del Instituto de Estudios Fiscales

Base erosion and profit shifting and value added tax in the digital economy Han Kogels