BEPS Action 4: Policy Considerations and Implementation Status

By: René Offermanns, Steef Huibregtse, Louan Verdoner and Avisha Sood.

This article addresses BEPS Action 4. The authors provide a historical perspective of the relevant BEPS and EU measures, explain the highlights of BEPS Action 4, discuss the overlap between the different Actions, update readers on country-specific implementation of BEPS Action 4, summarize existing case law in the area, present practical examples dealing with the impact of Action 4 on certain structures and, finally, provide concluding remarks.

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