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Tax Incentives and Territoriality within the European Union: Balancing the Internal Market with the Tax Sovereignty of Member States
8 references·1 citing·29 second hop
Tax Incentives and Territoriality within the European Union: Balancing the Internal Market with the Tax Sovereignty of Member States (2014)Tax Incentives and Territoriality within …BEPS: An Interim Evaluation (2014)BEPS: An Interim EvaluationState Aid and Restrictions on Free Movement: Two Sides of the Same Coin? (2012)State Aid and Restrictions on…Fundamental Freedoms and State Aid Rules under EU Law: The Example of Taxation (2012)Fundamental Freedoms and Stat…The Legacy of the Maastricht‐Urteil and the Pluralist Movement (2008)The Legacy of the Maastricht‐…Competition in taxes and performance requirements for foreign direct investment (2007)Competition in taxes and perf…Income Tax Discrimination and the Political and Economic Integration of Europe (2006)Income Tax Discrimination and…Corporate income tax reforms and international tax competition (2002)Corporate income tax reforms …Multilevel Constitutionalism and the Treaty of Amsterdam: European Constitution-Making Revisited? (1999)Multilevel Constitutionalism …Interpreting European Law in the Light of the OECD/G20 Base Erosion and Profit Shifting Action Plan (2020)Interpreting European Law in …Beyond the Sovereign State (1993)Does Europe Need a Constitution? Demos, Telos and the German Maastricht Decision (1995)The Idea of Constitutional Pluralism (2002)The Lisbon Treaty: List of boxes (2010)European Constitutional Law (2015)The Protection of National Constitutional Identity and the Limits of European Integration at the Occasion of theGauweilerCase (2015)Pigou, Tiebout, property taxation, and the underprovision of local public goods (1986)Do Domestic Firms Benefit from Direct Foreign Investment? Evidence from Venezuela (1999)Does Foreign Direct Investment Increase the Productivity of Domestic Firms? In Search of Spillovers Through Backward Linkages (2004)Tax Competition for Heterogeneous Firms with Endogenous Entry (2010)Tax Rate and Tax Base Competition for Foreign Direct Investment (2011)Profit Shifting and “Aggressive” Tax Planning by Multinational Firms: Issues and Options for Reform (2013)Legitimacy and the Making of International Tax Law: The Challenges of Multilateralism (2015)The Multilateral Tax Instrument and Its Relationship with Tax Treaties (2016)Transfer pricing: changing views in changing times (2021)Neutrality and Territoriality – Competing or Converging Concepts in European Tax Law? (2015)Treaty Abuse in the Post-BEPS World: Analysis of the Policy Shift and Impact of the Principal Purpose Test for MNE Groups (2017)Ten Questions about Why and How to Tax the Digitalized Economy (2018)Agglomeration, integration and tax harmonisation (2003)Market Potential and the Location of Japanese Investment in the European Union (2004)The Effect of Corporate Taxes on Investment and Entrepreneurship (2010)EU Enlargement and the Constitutions of Central and Eastern Europe (2005)Taking Constitutionalism beyond the State (2008)Constitutional pluralism: An oxymoron? (2014)How the European Union constrains the state: Multilevel governance of taxation (2010)What Can Trade Teach Tax? Examining Reform Options for Art. 24 (Non-Discrimination) of the OECD Model (2010)Tax Avoidance at Public Corporations Driven by Shareholder Taxes: Evidence from Changes in Dividend Tax Policy (2018)The Sources of EU Law and Their Relationships: Lessons for the Field of Taxation (2014)Tax Legislation and the Notion of Fiscal Aid: A Review of 5 Years of European Jurisprudence (2016)
this work references cited by second hop

References

  • 2002Corporate income tax reforms and international tax competition816 cited
  • 1999Multilevel Constitutionalism and the Treaty of Amsterdam: European Constitution-Making Revisited?212 cited
  • 2008The Legacy of the Maastricht‐Urteil and the Pluralist Movement167 cited
  • 2006Income Tax Discrimination and the Political and Economic Integration of Europe62 cited
  • 2014BEPS: An Interim Evaluation57 cited
  • 2012State Aid and Restrictions on Free Movement: Two Sides of the Same Coin?34 cited
  • 2007Competition in taxes and performance requirements for foreign direct investment28 cited
  • 2012Fundamental Freedoms and State Aid Rules under EU Law: The Example of Taxation18 cited

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  • 2020Interpreting European Law in the Light of the OECD/G20 Base Erosion and Profit Shifting Action Plan21 cited

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