Unterforen: Anti-Tax Avoidance Directive 1 (ATAD 1), Anti-Tax Avoidance Directive 2 (ATAD 2), Anti-Tax Avoidance Directive 3 (ATAD 3)

Base erosion and profit shifting (BEPS) refers to corporate tax planning strategies used by multinationals to "shift" profits from higher-tax jurisdictions to lower-tax jurisdictions or no-tax locations where there is little or no economic activity, thus "eroding" the "tax-base" of the higher-tax jurisdictions using deductible payments such as interest or royalties.
Unterforen: Pillar I, Pillar II, Transfer Pricing

Unterforen: Directive on Administrative Cooperation 6 (DAC 6), Directive on Administrative Cooperation 7 (DAC 7), Directive on Administrative Cooperation 8 (DAC 8)