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Where is EU Law in the OECD BEPS Discussion?
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Where is EU Law in the OECD BEPS Discussion? (2014)Where is EU Law in the OECD BEPS Discussi…Interpreting European Law in the Light of the OECD/G20 Base Erosion and Profit Shifting Action Plan (2020)Interpreting European Law in …Value Creation: A Standard in Search of a Process (2018)Value Creation: A Standard in…Tax Competition and Tax Coordination in Aggressive Tax Planning: A False Dichotomy (2017)Tax Competition and Tax Coord…Tax Avoidance through Controlled Foreign Companies under European Union Law with Specific Reference to Poland (2017)Tax Avoidance through Control…The Principal Purpose Test under BEPS Action 6: Is the OECD Proposal Compliant with EU Law? (2016)The Principal Purpose Test un…Hybrid Mismatch Arrangements – A Myth or a Problem That Still Exists? (2016)Hybrid Mismatch Arrangements …The Compatibility of the OECD/G20 Base Erosion and Profit Shifting Proposals with EU Law (2015)The Compatibility of the OECD…OECD Base Erosion and Profit Shifting Action 6: The General Anti-Abuse Rule (2015)OECD Base Erosion and Profit …BEPS Impact on EU Law: Hybrid Payments and Abusive Tax Behaviour (2015)BEPS Impact on EU Law: Hybrid…The General Anti-Abuse Rule of Article 80 of the Draft Proposal for a Council Directive on a Common Consolidated Corporate Tax Base (2011)Abuse of Law in European Tax Law: An Overview and Some Recent Trends in the Direct and Indirect Tax Case Law of the ECJ – Part 1 (2013)Aggressive Tax Planning in EU Law and in the Light of BEPS: The EC Recommendation on Aggressive Tax Planning and BEPS Actions 2 and 6 (2015)Tax Treaty “Neutralization” of Source State Discrimination under the EU Fundamental Freedoms? (2011)Base Erosion and Profit Shifting: A Roadmap for Reform (2014)Addressing Base Erosion and Profit Shifting (2013)Profit Shifting and “Aggressive” Tax Planning by Multinational Firms: Issues and Options for Reform (2013)Neutralising the Effects of Hybrid Mismatch Arrangements, Action 2 - 2015 Final Report (2015)BEPS Action 6: Tax Treaty Abuse (2015)An introduction to comparative law (1977)International Business Taxation: A Study in the Internationalization of Business Regulation (1988)International Tax as International Law (2007)The case for international tax co-ordination reconsidered (2000)Tax competition when firms choose their organizational form: Should tax loopholes for multinationals be closed? (2007)International Tax Coordination for a Second-Best World (Part I) (2009)Mobility of Individuals after BEPS: The Persistent Conflict between Jurisdictions (2018)Rethinking the Arm’s Length Principle and Its Impact on the IP Licence Model after OECD/G20 BEPS Actions 8-10: Nothing Changed But the Change? (2019)Neutrality and Territoriality – Competing or Converging Concepts in European Tax Law? (2015)Treaty Abuse in the Post-BEPS World: Analysis of the Policy Shift and Impact of the Principal Purpose Test for MNE Groups (2017)Ten Questions about Why and How to Tax the Digitalized Economy (2018)International Investment Agreements and the International Tax System: The Potential of Complementarity and Harmonious Interpretation (2021)Is There Finally an International Tax System? (2021)Rules versus Standards: An Economic Analysis (1992)Globalization, Tax Competition, and the Fiscal Crisis of the Welfare State (2000)BEPS Action 6: Introducing an Antiabuse Rule in Tax Treaties (2014)Final Report on Action 6 of the OECD/G20 Base Erosion and Profit Shifting Initiative: Prevention of Treaty Abuse (2016)Abuse and Aggressive Tax Planning: Between OECD and EU Initiatives – The Dividing Line between Intended and Unintended Double Non-Taxation (2017)Tax Abuse and Aggressive Tax Planning in the BEPS Era: How EU Law and the OECD Are Establishing a Unifying Conceptual Framework in International Tax Law, despite Linguistic Discrepancies (2017)
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  • 2015OECD Base Erosion and Profit Shifting Action 6: The General Anti-Abuse Rule30 cited
  • 2015The Compatibility of the OECD/G20 Base Erosion and Profit Shifting Proposals with EU Law27 cited
  • 2018Value Creation: A Standard in Search of a Process25 cited
  • 2020Interpreting European Law in the Light of the OECD/G20 Base Erosion and Profit Shifting Action Plan21 cited
  • 2016The Principal Purpose Test under BEPS Action 6: Is the OECD Proposal Compliant with EU Law?17 cited
  • 2015BEPS Impact on EU Law: Hybrid Payments and Abusive Tax Behaviour13 cited
  • 2017Tax Competition and Tax Coordination in Aggressive Tax Planning: A False Dichotomy13 cited
  • 2017Tax Avoidance through Controlled Foreign Companies under European Union Law with Specific Reference to Poland13 cited
  • 2016Hybrid Mismatch Arrangements – A Myth or a Problem That Still Exists?11 cited

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