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European Union Corporate Tax Law
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References

  • 2009International Tax Coordination for a Second-Best World (Part I)136 cited
  • 1999Taxation and State Aid Law in the European Union96 cited
  • 2009SUBSIDIARITY AFTER LISBON: REINFORCING THE SAFEGUARDS OF FEDERALISM?95 cited
  • 2008Tax and Corporate Governance85 cited
  • 2007Dividend taxation in Europe: When the ECJ makes tax policy79 cited
  • 2009Residence of Companies under Tax Treaties and EC Law56 cited
  • 2008Common Consolidated Corporate Tax Base54 cited
  • 2007Double Taxation, Tax Treaties, Treaty Shopping and the European Community50 cited
  • 2010International Commercial Tax47 cited
  • 1994European Tax Law38 cited
  • 2006The Marks & Spencer case: the open issues following the ECJ's final word37 cited
  • 2010Taxation and Non-Discrimination: A Reconsideration36 cited
  • 2012Towards a Homogeneous Theory of Abuse in EU (Direct) Tax Law36 cited
  • 2009Value Added Tax and Direct Taxation: Similarities and Differences33 cited
  • 2012Proposal for an Enhanced CCTB as Alternative to a CCCTB with Formulary Apportionment31 cited
  • 2020TAX COMPETITION AND EU LAW

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30 cited

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  • 2020Group subsidiaries, tax minimization and offshore financial centres: Mapping organizational structures to establish the ‘in-betweener’ advantage29 cited
  • 2017Taxing the powerful, the rise of populism and the crisis in Europe: the case for the EU Common Consolidated Corporate Tax Base18 cited