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The Impact of the ATAD on Domestic Systems: A Comparative Survey
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The Impact of the ATAD on Domestic Systems: A Comparative Survey (2016)The Impact of the ATAD on Domestic System…Anti-Tax Avoidance Directive (2016/1164): New EU Policy Horizons (2016)Anti-Tax Avoidance Directive …The Role of the Subjective Element in Tax Abuse and Aggressive Tax Planning (2018)The Role of the Subjective El…The Elusive Spirit of the Law: Formalism and the Struggle for Legal Control (1991)Line Drawing, Doctrine, and Efficiency in the Tax Law (1998)The Theory of Tax Evasion: A Retrospective View (2005)Danish Cases on the Use of Holding Companies for Cross-Border Dividends and Interest – A New Test to Disentangle Abuse from Real Economic Activity? (2020)Current Challenges for EU Controlled Foreign Company Rules (2017)Tax Treaties versus EU Law: Which Should Prevail? (2021)
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References

  • 2016Anti-Tax Avoidance Directive (2016/1164): New EU Policy Horizons32 cited

Cited by

  • 2018The Role of the Subjective Element in Tax Abuse and Aggressive Tax Planning21 cited

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