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Designing a General Anti-Abuse Rule: Striking a Balance
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Designing a General Anti-Abuse Rule: Striking a Balance (2014)Designing a General Anti-Abuse Rule: Stri…The Elusive Spirit of the Law: Formalism and the Struggle for Legal Control (1991)The Elusive Spirit of the Law…Abuse and Economic Substance in a Digital BEPS World (2015)Abuse and Economic Substance …Collecting Unpaid Tax Offshore: Caribbean Tax Havens and Foreign Direct Investment in China (2014)Collecting Unpaid Tax Offshor…Global Business Regulation (2000)Are We Heading towards a Corporate Tax System Fit for the 21stCentury? (2014)BEPS: An Interim Evaluation (2014)The Artificial Intelligence Tax Treaty Assistant: Decoding the Principal Purpose Test (2018)Will the renminbi become a world currency? (2008)Byways and Highways of Direct Investment: China and the Offshore World (2010)TAX-HAVEN INCORPORATION FOR U.S.-HEADQUARTERED FIRMS: NO EXODUS YET (2013)Perspectives on Corporate Social Responsibility (2008)Compliance Theory: A Goal Framing Approach (2011)When Compliance is not the Solution but the Problem: From Changes in Law to Changes in Attitude (2017)
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References

  • 1991The Elusive Spirit of the Law: Formalism and the Struggle for Legal Control282 cited

Cited by

  • 2015Abuse and Economic Substance in a Digital BEPS World16 cited
  • 2014Collecting Unpaid Tax Offshore: Caribbean Tax Havens and Foreign Direct Investment in China14 cited

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