Interpreting European Law in the Light of the OECD/G20 Base Erosion and Profit Shifting Action Plan

European law plays a major role in implementing the OECD/G20 BEPS Action Plan. This role influences the interpretation of primary and secondary European law, which the author concludes is not easy to defend as the fiscal purpose of the BEPS actions conflicts with the liberating forces of the European Union’s Internal Market.