References

• 2005The Theory of Tax Evasion: A Retrospective View620 cited
• 1991The Elusive Spirit of the Law: Formalism and the Struggle for Legal Control282 cited
• 1998Line Drawing, Doctrine, and Efficiency in the Tax Law199 cited
• 2006Shared subjective views, intent to cooperate and tax compliance: Similarities between Australian taxpayers and tax officers144 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 Action 6: Introducing an Antiabuse Rule in Tax Treaties50 cited
• 2012Towards a Homogeneous Theory of Abuse in EU (Direct) Tax Law36 cited
• 2017GAARs and Treaties: From the Guiding Principle to the Principal Purpose Test. What Have We Gained from BEPS Action 6?36 cited
• 2016The Concept of Aggressive Tax Planning Launched by the OECD and the EU Commission in the BEPS Era: Redefining the Border between Legitimate and Illegitimate Tax Planning35 cited
• 2014International Tax Justice between Machiavelli and Habermas33 cited
• 2016Anti-Tax Avoidance Directive (2016/1164): New EU Policy Horizons32 cited
• 2015The General Anti-Abuse Rule of the Parent-Subsidiary Directive30 cited
• 2015OECD Base Erosion and Profit Shifting Action 6: The General Anti-Abuse Rule30 cited
• 2017Tax 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