Measures in relation to domestic tax rules build on the outcomes of the OECD/G20 BEPS project, as well as on the discussions on the international aspects of the CCCTB and the discussions in the Code of Conduct Group (in particular with regard to hybrids).
As detailed in section 2 below, the works on the BEPS project have been very inclusive, with public consultations on a majority of actions and the release of discussion draft and working documents for all actions. Most Member States have been involved in the technical discussions on the actions.
The international aspects of the CCCTB were subject to technical discussions preparing Council meetings, to discussions in the High Level Working Party on Taxation and to consultation with stakeholders. The need to align developments in the CCCTB and BEPS initiatives emerged in the Council discussions. The 2014 Italian Presidency started promoting the development of an EU/BEPS work programme (EU/BEPS Roadmap) and focusing the discussion on international and BEPS-related aspects of the CCCTB proposal. The Italian Presidency has encouraged the consistency with parallel OECD initiatives, while respecting EU law. The approach has been endorsed by the High Level Working Party on Taxation and followed by the subsequent Presidencies. European Council Conclusions of 18 December 2014 called for "an urgent need to advance efforts in the fight against tax avoidance and aggressive tax planning, both at the global and EU levels" 26 . The discussions on the EU BEPS Roadmap have continued into 2015. The aim has been to feed the OECD discussion and pave the way for a smooth implementation of the OECD recommendations, given the EU specificities.
