The European Commission has launched new proposals to tackle corporate tax avoidance. The aim is to stop multinational companies taking advantage of the disparate nature of national tax systems while member states put base erosion and profit shifting (BEPS) into national law.

Key features of the commission’s package include:

• 
  legally binding measures to block the most common methods used by companies to avoid paying tax;
• 
  a recommendation to member states on how to prevent tax treaty abuse;
• 
  a proposal …