The OECD's public discussion draft ‘BEPS Action 6: Preventing the Granting of Treaty Benefits in Inappropriate Circumstances' proposed a series of rules for the OECD model. The draft for Article X, ‘‘Entitlement to Benefits,'' the first five paragraphs of which are described therein as...

Sustainability-oriented tax-based own resources would do more than just help to close the existing sustainability gaps in EU taxation. Member States primarily consider their individual net positions, i.e. the difference between their payments into the EU budget and the transfers they receive out...