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Non-discriminatory Tax Obstacles
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Non-discriminatory Tax Obstacles (2012)Non-discriminatory Tax ObstaclesThe Principal Purpose Test under BEPS Action 6: Is the OECD Proposal Compliant with EU Law? (2016)The Principal Purpose Test un…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)BEPS Action 6: Tax Treaty Abuse (2015)
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  • 2016The Principal Purpose Test under BEPS Action 6: Is the OECD Proposal Compliant with EU Law?17 cited

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