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The Prohibition of Abuse of Rights After the ECJ Danish Cases Robert Danon, Daniel Gutmann, Margriet Lukkien, Guglielmo Maisto,
3 references·0 citing·8 second hop
The Prohibition of Abuse of Rights After the ECJ Danish Cases Robert Danon, Daniel Gutmann, Margriet Lukkien, Guglielmo Maisto, (2021)The Prohibition of Abuse of Rights After …Treaty Abuse in the Post-BEPS World: Analysis of the Policy Shift and Impact of the Principal Purpose Test for MNE Groups (2017)Treaty Abuse in the Post-BEPS…Towards a Homogeneous Theory of Abuse in EU (Direct) Tax Law (2012)Towards a Homogeneous Theory …Beneficial Ownership of Royalties in Bilateral Tax Treaties (1999)Beneficial Ownership of Royal…The Application and Interpretation by South African Courts of General Renvoi Clauses in South African Double Taxation Agreements (2019)Chapter 6: The OECD Multilateral Instrument: Challenge or Opportunity of Multilateralism in International Tax? (2020)European Union Corporate Tax Law (2013)Final Report on Action 6 of the OECD/G20 Base Erosion and Profit Shifting Initiative: Prevention of Treaty Abuse (2016)Tax 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 (2017)Dual Residence of Companies under Tax Treaties (2018)A Deconstruction of the Principal Purposes Test (2019)The Meaning of the Principal Purpose Test: One Ring to Bind Them All? (2019)
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References

  • 2017Treaty Abuse in the Post-BEPS World: Analysis of the Policy Shift and Impact of the Principal Purpose Test for MNE Groups80 cited
  • 2012Towards a Homogeneous Theory of Abuse in EU (Direct) Tax Law36 cited
  • 1999Beneficial Ownership of Royalties in Bilateral Tax Treaties25 cited

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