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Tax Avoidance and the European Court of Justice: What is at Stake for European General Anti-Avoidance Rules?

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References

2002The Myth of Ownership882 cited
2000Globalization, Tax Competition, and the Fiscal Crisis of the Welfare State426 cited
2003The Myth of Ownership: Taxes and Justice275 cited
2002The Myth of Ownership: Taxes and Justice210 cited
2002HARMFUL TAX COMPETITION?67 cited
2020TAX COMPETITION AND EU LAW30 cited

Cited by

2013The Problem of Double Non-Taxation in the European Union – To What Extent Could This Be Resolved through a Multilateral EU Tax Treaty Based on the Nordic Convention?14 cited
2024The general anti‐avoidance rule13 cited

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