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The ECJ’s Decisions in the Danish “Beneficial Ownership” Cases: Impact on the Reaction to Tax Avoidance in the European Union
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The ECJ’s Decisions in the Danish “Beneficial Ownership” Cases: Impact on the Reaction to Tax Avoidance in the European Union (2019)The ECJ’s Decisions in the Danish “Benefi…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)Tax Abuse and Aggressive Tax …The General Anti-Abuse Rule of the Parent-Subsidiary Directive (2015)The General Anti-Abuse Rule o…The 2003 Revision of the OECD Commentaries on the Improper Use of Tax Treaties: A Case for the Declining Effect of the OECD Commentaries? (2014)The 2003 Revision of the OECD…Abuse of Law in European Tax Law: An Overview and Some Recent Trends in the Direct and Indirect Tax Case Law of the ECJ – Part 1 (2013)Abuse of Law in European Tax …Risk-management and rule-compliance: Decision-making in hazardous industries (2010)Risk-management and rule-comp…Beneficial Ownership: Current Trends (2010)Beneficial Ownership: Current…Abuse of rights in Community law: A principle of substance or merely rhetoric? (2006)Abuse of rights in Community …Resistant Art and Censorship in Africa (2003)Resistant Art and Censorship …Hudson et al. (1977)Compliance: Regulation And Environment (1997)Risk management in a dynamic society: a modelling problem (1997)Occupational Health and Safety Management in Organizations: A Review (2011)Safety compliance on offshore platforms: A multi-sample survey on the role of perceived leadership involvement and work climate (2012)Safety compliance and safety climate: A repeated cross-sectional study in the oil and gas industry (2016)Directives in EC Law (2005)The relationship between primary and secondary law in the EU (2015)Final Report on Action 6 of the OECD/G20 Base Erosion and Profit Shifting Initiative: Prevention of Treaty Abuse (2016)Abuse and Aggressive Tax Planning: Between OECD and EU Initiatives – The Dividing Line between Intended and Unintended Double Non-Taxation (2017)Interpreting European Law in the Light of the OECD/G20 Base Erosion and Profit Shifting Action Plan (2020)Globalization, Tax Competition, and the Fiscal Crisis of the Welfare State (2000)The impact of outcome orientation and justice concerns on tax compliance: The role of taxpayers' identity. (2002)Smart Tax Competition and the Geographical Boundaries of Taxing Jurisdictions: Countering Selective Advantages Amidst Disparities (2012)The Integrity of the Tax System after BEPS: A Shared Responsibility (2017)The Role of the Subjective Element in Tax Abuse and Aggressive Tax Planning (2018)Components of book tax differences, corporate social responsibility and equity value (2019)Legal and Non-Legal Norms – a meaningful distinction in international relations? (1980)The Role of the OECD Commentaries in the Interpretation of Tax Treaties (1994)Post-BEPS Application of the Arm’s Length Principle to Intangibles Structures (2016)Anti-Abuse Measures in Tax Treaties Following the OECD Multilateral Instrument - Part 1 (2017)Gaar As Tax Treaty Override – Slovak Perspective (2017)Prohibition of abuse of (Community) law: The creation of a new general principle of EC law through tax (2008)The Principle of Prevention of (Direct Tax) Abuse: Scope and Legal Nature – Remarks on the 3M Italia Case (2012)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)Hope and Creative Work in Conflict Zones: Theoretical Insights from Israel (2021)The Attribution of Income in the Netherlands and the United Kingdom (2011)The Missing Keystone of Income Tax Treaties (2011)Value Creation: A Guiding Light for the Interpretation of Tax Treaties? (2020)The Possible Introduction of a European Taxpayer Code: Objective and Potential Alternatives (2014)
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References

  • 2010Risk-management and rule-compliance: Decision-making in hazardous industries176 cited
  • 2006Abuse of rights in Community law: A principle of substance or merely rhetoric?59 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
  • 2010Beneficial Ownership: Current Trends50 cited
  • 2014The 2003 Revision of the OECD Commentaries on the Improper Use of Tax Treaties: A Case for the Declining Effect of the OECD Commentaries?36 cited
  • 2015The General Anti-Abuse Rule of the Parent-Subsidiary Directive30 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 Discrepancies28 cited
  • 2003Resistant Art and Censorship in Africa7 cited

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