On 19 February 2016, the Netherlands Presidency of the EU Council issued its roadmap on future work regarding base erosion and profit shifting (BEPS) to the members of the high level working party on tax issues. The work to be completed by the end of the Netherlands Presidency term (30 June 2016) includes:
- Further developing the possible inclusion of a Minimum Effective Taxation (MET) in the EU Interest and Royalties Directive based on two alternatives - MET rate as sole criterion or MET rat…