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The Possible Introduction of a European Taxpayer Code: Objective and Potential Alternatives
2 references·2 citing·12 second hop
The Possible Introduction of a European Taxpayer Code: Objective and Potential Alternatives (2014)The Possible Introduction of a European T…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)Abuse of Law in European Tax …Recent Case Law of the ECJ in Direct Taxation: Trends, Tensions, and Contradictions (2009)Recent Case Law of the ECJ in…Chapter 3: On Democratic Legitimacy of European Tax Law and the Role of the European Parliament (2018)Chapter 3: On Democratic Legi…Chapter 2: The CCCTB Relaunch: A Critical Assessment and Some Suggestions for Modification (2018)Chapter 2: The CCCTB Relaunch…Smart Tax Competition and the Geographical Boundaries of Taxing Jurisdictions: Countering Selective Advantages Amidst Disparities (2012)Some Fiscal Issues of the Charter of Fundamental Rights of the European Union (2015)A theory of interregional tax competition (1986)Pigou, Tiebout, property taxation, and the underprovision of local public goods (1986)Do countries compete over corporate tax rates? (2007)On the Future of Business Income Taxation in Europe (2019)Has the Case Law of the ECJ on Final Losses Reached the End of the Line? (2014)The Sources of EU Law and Their Relationships: Lessons for the Field of Taxation (2014)The Proportionality Principle under EU Tax Law: General and Practical Problems Caused by Its Extensive Application – Part 2 (2017)The General Anti-Abuse Rule of the Parent-Subsidiary Directive (2015)Final Report on Action 6 of the OECD/G20 Base Erosion and Profit Shifting Initiative: Prevention of Treaty Abuse (2016)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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References

  • 2013Abuse of Law in European Tax Law: An Overview and Some Recent Trends in the Direct and Indirect Tax Case Law of the ECJ – Part 152 cited
  • 2009Recent Case Law of the ECJ in Direct Taxation: Trends, Tensions, and Contradictions48 cited

Cited by

  • 2018Chapter 3: On Democratic Legitimacy of European Tax Law and the Role of the European Parliament21 cited
  • 2018Chapter 2: The CCCTB Relaunch: A Critical Assessment and Some Suggestions for Modification16 cited

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