European Commission 28 January 2016, Commission Recommendation (EU) 2016/136 of 28 January 2016 on the implementation of measures against tax treaty abuse (notified under document C(2016) 271)

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European Union · · · Cited by 4 · 28-01-2016

2.2.2016 EN Official Journal of the European Union L 25/67 COMMISSION RECOMMENDATION (EU) 2016/136 of 28 January 2016 on the implementation of measures against tax treaty abuse (notified under document C(2016) 271) THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, and in particular Article 292 thereof, Whereas: (1) Tax treaties play an important role

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