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Tax Competition and Tax Coordination in Aggressive Tax Planning: A False Dichotomy
16 references·2 citing·39 second hop
Tax Competition and Tax Coordination in Aggressive Tax Planning: A False Dichotomy (2017)Tax Competition and Tax Coordination in A…Neutrality and Territoriality – Competing or Converging Concepts in European Tax Law? (2015)Neutrality and Territoriality…Legitimacy and the Making of International Tax Law: The Challenges of Multilateralism (2015)Legitimacy and the Making of …BEPS Action 2: Neutralizing the Effects on Hybrid Mismatch Arrangements (2015)BEPS Action 2: Neutralizing t…Where is EU Law in the OECD BEPS Discussion? 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References

  • 2009International Tax Coordination for a Second-Best World (Part I)136 cited
  • 2007Tax competition when firms choose their organizational form: Should tax loopholes for multinationals be closed?136 cited
  • 2000The case for international tax co-ordination reconsidered101 cited
  • 2012FOREIGN TAXES AND THE GROWING SHARE OF U.S. MULTINATIONAL COMPANY INCOME ABROAD: PROFITS, NOT SALES, ARE BEING GLOBALIZED98 cited
  • 1999Taxation and State Aid Law in the European Union96 cited
  • 2015Neutrality and Territoriality – Competing or Converging Concepts in European Tax Law?81 cited
  • 2012Smart Tax Competition and the Geographical Boundaries of Taxing Jurisdictions: Countering Selective Advantages Amidst Disparities68 cited
  • 2013Profit Shifting and “Aggressive” Tax Planning by Multinational Firms: Issues and Options for Reform67 cited
  • 2006Income Tax Discrimination and the Political and Economic Integration of Europe62 cited
  • 2014Coordinating the Action of Regional and Global Players during the Shift from Bilateralism to Multilateralism in International Tax Law52 cited
  • 2015Legitimacy and the Making of International Tax Law: The Challenges of Multilateralism51 cited
  • 2014Base Erosion and Profit Shifting: A Roadmap for Reform50 cited
  • 2013Some Reflections on the OECD and the Sources of International Tax Principles49 cited
  • 2014

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Where is EU Law in the OECD BEPS Discussion?
38 cited
  • 2015BEPS Action 2: Neutralizing the Effects on Hybrid Mismatch Arrangements36 cited
  • 2013Justifications and Proportionality: An Analysis of the ECJs Assessment of National Rules for the Prevention of Tax Avoidance36 cited
  • Cited by

    • 2018Mobility of Individuals after BEPS: The Persistent Conflict between Jurisdictions12 cited
    • 2019Rethinking the Arm’s Length Principle and Its Impact on the IP Licence Model after OECD/G20 BEPS Actions 8-10: Nothing Changed But the Change?12 cited