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Previous	OP 2141-B/2016/5/6-2 Tax policy	OP 2141-B/2016/5/6-3 The impact of European Union law on the interaction of Members States' sovereign powers in the policy fields of social protection and personal income tax benefits	OP 2141-B/2016/5/6-4 Harmonization and coordination of corporate taxes in the European Union	OP 2141-B/2016/5/6-5 Tax sovereignty, tax competition and the base erosion and profit shifting concept of permanent establishment	OP 2141-B/2016/5/6-6 Do state aid rules still allow European Union Member States to claim fiscal sovereignty ?	OP 2141-B/2016/5/6-7 Tax transparency in the European Union regarding country by country reporting	OP 2141-B/2016/5/6-8 BEPS Action 16	Next

Disponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.

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Biblioteca del Instituto de Estudios Fiscales

Tax sovereignty, tax competition and the base erosion and profit shifting concept of permanent establishment António Carlos dos Santos & Cidália Mota Lopes