References

• 2015Preventing the Granting of Treaty Benefits in Inappropriate Circumstances, Action 6 - 2015 Final Report207 cited
• 2019What Is Real and What Is Not in the Global FDI Network?146 cited
• 2010Shopping for Anonymous Shell Companies: An Audit Study of Anonymity and Crime in the International Financial System101 cited
• 2017Treaty Abuse in the Post-BEPS World: Analysis of the Policy Shift and Impact of the Principal Purpose Test for MNE Groups80 cited
• 2015Designing Effective Controlled Foreign Company Rules, Action 3 - 2015 Final Report65 cited
• 2015Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2015 Final Report56 cited
• 2013Abuse of Law in European Tax Law: An Overview and Some Recent Trends in the Direct and Indirect Tax Case Law of the ECJ – Part 152 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
• 2019At a Crossroads: Mandatory Disclosure under DAC-6 and EU Primary Law – Part 229 cited
• 2018The Role of the Subjective Element in Tax Abuse and Aggressive Tax Planning21 cited
• 2020GloBE and EU Law: Assessing the Compatibility of the OECD’s Pillar II Initiative on a Minimum Effective Tax Rate with EU Law and Implementing It within the Internal Market21 cited
• 2017Neutralising the Effects of Branch Mismatch Arrangements, Action 217 cited
• 2019