OECD BEPS行动计划5希望通过重新强调透明度和实质要求,发现和共同打击有害税收实践。欧盟则在BEPS项目成果的基础上,开展了相关工作。本文讨论了这两者之间的相互影响。一、引言OECD于2013年提出了关于税基侵蚀和利润转移 The OECD BEPS Action Plan 5 seeks to identify and jointly combat harmful tax practices by re-emphasizing transparency and substantive requirements. The EU conducted its work on the basis of the results of the BEPS project. This article discusses the interaction between the two. I. INTRODUCTION The OECD put forward in 2013 on tax base erosion and profit transfer