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Previous	OP 2141/2017/1-5 Qualification of services under double tax treaties in Brazil	OP 2141/2017/1-6 A tax law perspective of the " Cooperation Council for the Arab States of the Gulf " ( the " GCC " )	OP 2141/2017/1-7 Developments in the analysis of the tie-breaker rules for individuals under article 4 (1) OECD	OP 2141/2017/2-1 The EU Anti-Tax Avoidance Directive and the Base Erosion and Profit Shifting ( BEPS ) Action Plan	OP 2141/2017/2-2 The European Code of Conduct Group becomes increasingly important in thefight against tax avoidance	OP 2141/2017/2-3 EU Value Added Tax	OP 2141/2017/2-4 The reverberation effect of the EU notion of abuse of law on the Italiantax legal system	Next

Accesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen.

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Biblioteca del Instituto de Estudios Fiscales

The EU Anti-Tax Avoidance Directive and the Base Erosion and Profit Shifting ( BEPS ) Action Plan necessity and adequacy of the measures at EU level Guglielmo Ginevra