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BEPS Impact on EU Law: Hybrid Payments and Abusive Tax Behaviour

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References

2015Aggressive Tax Planning in EU Law and in the Light of BEPS: The EC Recommendation on Aggressive Tax Planning and BEPS Actions 2 and 658 cited
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
2014Where is EU Law in the OECD BEPS Discussion?38 cited
2011The General Anti-Abuse Rule of Article 80 of the Draft Proposal for a Council Directive on a Common Consolidated Corporate Tax Base20 cited

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2017Tax Competition and Tax Coordination in Aggressive Tax Planning: A False Dichotomy13 cited

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