Internationell offensiv mot aggressiv skatteplanering - Från OECD till svensk rätt
OECD and EU have in recent years intensified the fight against aggressive tax planning. In 2013 OECD launched its BEPS-project by a rapport regarding Base Erosion and Profit Shifting which was followed up later in 2013 by an Action Plan on Base Erosion and Profit Shifting. In its action plan, OECD has proposed several measures that could be taken by countries to fight aggressive tax planning. OECD
