This option could well coexist with international initiatives such as the OECD BEPS scheme transposed in the EU through the Anti-Tax Avoidance Package (ATAP).
Ta možnost bi zlahka soobstajala z mednarodnimi pobudami, kot je akcijski načrt BEPS OECD, ki je bil v pravni red EU prenesen s svežnjem proti izogibanju davkom.