1. Revisiting Tax Avoidance EATLP 2016 Ana Paula Dourado SESSION 3 THE MEANING OF AVOIDANCE AND AGGRESSIVE TAX PLANNING IN THE EU

2. Aggressive Tax Planning An umbrella concept? Aimed at dealing with avoidance and disparities EC Recommendations and the Anti-BEPS tax package relying on ambiguous concepts

3. The EU Anti-BEPS Tax Package Moving ahead of BEPS? Regional interpretation of BEPS as a means to reduce unilateralisms The ATAD Proposal and its “De minimis rules” SAARs and optionality: Switch-over and CFC Multiple choices: interest deductibility A GAAR for CIT and other national GAARs

4. The EU Anti-BEPS Tax Package The EU and third countries Good-governance clauses Is a “minimum taxation purpose” in line with BEPS? Is protectionism in line with BEPS? Is a common black-list associated with BEPS? BEPS and tax transparency