References

• 2013Addressing Base Erosion and Profit Shifting290 cited
• 2013Profit Shifting and “Aggressive” Tax Planning by Multinational Firms: Issues and Options for Reform67 cited
• 2015Neutralising the Effects of Hybrid Mismatch Arrangements, Action 2 - 2015 Final Report62 cited
• 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
• 2014BEPS: An Interim Evaluation57 cited
• 2011Interest from Hybrid Debts in Tax Treaties52 cited
• 2014Where is EU Law in the OECD BEPS Discussion?38 cited
• 2015BEPS Action 2: Neutralizing the Effects on Hybrid Mismatch Arrangements36 cited
• 2007Tax Competition, Tax Arbitrage, and the International Tax Regime35 cited
• 2013Starbucks versus the People23 cited
• 2012Ein Musterfall zur internationalen Steuerminimierung durch US-Konzerne19 cited
• 2009Taxation of Cross–Border Hybrid Finance:A Legal Analysis18 cited
• 2010Classification and Treatment of Hybrid Financial Instruments and Income Derived Therefrom under EU Corporate Tax Directives – Part 113 cited
• 2009Hybrid finance and double taxation treaties13 cited
• 2014Base Erosion and Profit Shifting: A Roadmap for Reform