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ssss1.European Parliamentary Research Service, “The OECD: Promoting better policies for better lives”, Briefing, October 2014. The first non-EU members –United States and Canada– joined the OECD in 1961 the founders of the OEEC (the predecessor of the OECD), which, from 1948, were all European countries.

ssss1.Romania, Bulgaria, Croatia, Malta and Cyprus are not OECD member countries. However, Romania, Bulgaria and Croatia have introduced requests of membership which are under consideration by the OECD Council.

ssss1.To the sum of € 35-50 Million, depending on the year.

ssss1.Since 1995, in case C-279/93 (Schumacker).

ssss1.Some aspects of the “limitation of benefits clause” and the “principal purposes test” originally proposed in Action 6 of BEPS as a minimum standard to avoid any tax treaty abuse, limit necessarily fundamental freedoms of the internal market. The Court of Justice, in a famous case-law –C-196/04 (Cadbury Schweppes)– justified measures to prevent abusive conduct limiting it at “the creation of wholly artificial arrangements which do not reflect economic reality”.