When it comes to tackling tax evasion and avoidance, European Union is a responsible stakeholder of the global community. Since 2013, OECD supported by the G20 group has been working on creating rules on how jurisdictions shall fight the problem called ‘Base erosion and profit shifting’. It is a situation when economic activity is declared in another jurisdictions than where it is performed. Alternatively, an international tax planning scheme shifts the generated profit elsewhere. OECD expert groups created a 15-point BEPS Action Plan in 2015. By December 2019, it has been supported by 137 jurisdictions. OECD recommendations have been transformed in many cases into EU Directives. These can be implemented by Member States to a various extent and in a different time frame. This paper provides a comparison of how CEE Countries have implemented these EU Directives.
