Project Manager
Samuelson, LarsProject manager
Uppsala UniversityAmount granted
935 000 SEKYear
2017The aim is to examine the European Union's (EU) measures against BEPS - i.e. base erosion and profit shifting through advanced tax planning in the corporate sector - from a Swedish tax law perspective.
Intensive work against BEPS is taking place within the OECD/G20, which has produced recommendations for action in 15 different areas. The EU also supports the OECD's measures, but believes that there is a need for common and flexible solutions at EU level, coordinated implementation within the Union and that the needs of the internal market are taken into account. A package of measures was presented in 2016, including a special directive against tax evasion, which will be applied in Sweden and other Member States on 1 January 2019. In addition, a number of legislative changes related to BEPS have been implemented or proposed in the EU. Further proposals are expected.
There is a great need for a comprehensive scientific study of how EU measures against BEPS affect Swedish national tax law. Such a study is also urgent as the EU measures are mandatory and in several respects differ from those recommended by the OECD. Both constitutional and substantive aspects and practical application issues will be identified, highlighted and discussed. In particular, the Anti-Tax Avoidance Directive will be analyzed.
The knowledge gained from the study should be useful to the legislator as well as to various legal practitioners. The results of the study will be presented in the form of a monograph.