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Rethinking Treaty Shopping: Lessons for the European Union

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References

2007International Tax as International Law193 cited
2008The use and interpretation of tax treaties in the emerging world: theory and implications43 cited

Cited by

2020Group subsidiaries, tax minimization and offshore financial centres: Mapping organizational structures to establish the ‘in-betweener’ advantage29 cited
2017Tax 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 Discrepancies28 cited
2014The Foreign Investment Effects of Tax Treaties23 cited
2019Identification of key companies for international profit shifting in the Global Ownership Network17 cited
2015Treaty Shopping and Limitation on Benefits Articles in the Context of the OECD Base Erosion and Profit Shifting Project17 cited
2020Danish Cases on the Use of Holding Companies for Cross-Border Dividends and Interest – A New Test to Disentangle Abuse from Real Economic Activity?16 cited

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