Arnaud de Graaf

Erasmus University Rotterdam (EUR), Erasmus School of Law

Professor

3000 DR Rotterdam

Netherlands

SCHOLARLY PAPERS

7

DOWNLOADS

667

CITATIONS

0

Scholarly Papers (7)

1.

Zembla-uitzending 'Nederland belastingparadijs' nader beschouwd (A Closer Look at the 'Zembla' Documentary 'The Netherlands: a Tax Haven')

Maandblad Belasting Beschouwingen 2011(2), 59-75
Number of pages: 20 Posted: 01 Jun 2013
Maikel Evers, Arnaud de Graaf and Ton Stevens
Erasmus University Rotterdam (EUR) - Erasmus School of Law, Erasmus University Rotterdam (EUR), Erasmus School of Law and Erasmus University Rotterdam (EUR) - Erasmus School of Law
Downloads 255 (117,511)

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Tax, tax avoidance, tax evasion, tax havens, belastingontwijking, belastingontduiking, doorstroompraktijk, brievenbusmaatschappij, doorstroomvennootschap

2.

Fundamental Change in Countries’ Corporate Tax Framework Needed to Properly Address BEPS

Intertax, Vol. 42, No. 5, pp. 306-316, May 2014
Number of pages: 21 Posted: 22 Nov 2014
Arnaud de Graaf, Paul de Haan and Maarten Floris de Wilde
Erasmus University Rotterdam (EUR), Erasmus School of Law, CapaBuild Foundation and Erasmus University Rotterdam
Downloads 226 (132,718)

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Tax competition, tax planning, Base Erosion and Profit Shifting

3.

Limiting Benefit Shopping: Use and Abuse of EC Law

EC Tax Review, Vol. 18, No. 6, pp. 279-298
Number of pages: 26 Posted: 10 May 2011 Last Revised: 11 Jan 2012
Arnaud de Graaf and Maikel Evers
Erasmus University Rotterdam (EUR), Erasmus School of Law and Erasmus University Rotterdam (EUR) - Erasmus School of Law
Downloads 152 (189,818)

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Abuse, tax evasion, tax avoidance, tax treaties, EC law, EU law, Cadbury Schweppes, Halifax, conduit, treaty shopping, limitation on benefits, right of establishment

4.

Introduction: Company Tax Integration in the European Union – A Necessary Step to Neutralise 'Excessive' Behaviour within the EU?

Erasmus Law Review, Vol. 7, No. 1, 2014
Number of pages: 2 Posted: 17 Jun 2014
Arnaud de Graaf and Klaus Heine
Erasmus University Rotterdam (EUR), Erasmus School of Law and Erasmus University Rotterdam (EUR), Erasmus School of Law
Downloads 23 (494,618)

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5.

Legitimacy of Tax Policies and Acts Devised by International Organizations

Erasmus Law Review, Vol. 10, No. 2, 2017
Number of pages: 1 Posted: 14 Dec 2017
Arnaud de Graaf
Erasmus University Rotterdam (EUR), Erasmus School of Law
Downloads 11 (564,005)

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6.

Limiting Benefit Shopping: Measures of Four Large EU Member States to Counter Erosion of Their Dividend Tax

EC Tax Review, Vol. 19, No. 5, pp. 188-198
Posted: 12 May 2011
Maikel Evers and Arnaud de Graaf
Erasmus University Rotterdam (EUR) - Erasmus School of Law and Erasmus University Rotterdam (EUR), Erasmus School of Law

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7.

Limiting Benefit Shopping: Outline of a Measure to Counter Erosion of the Dividend Tax Base in the EU

EC Tax Review, Vol. 19, No. 6, pp. 238-246
Posted: 10 May 2011
Maikel Evers and Arnaud de Graaf
Erasmus University Rotterdam (EUR) - Erasmus School of Law and Erasmus University Rotterdam (EUR), Erasmus School of Law

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Tax Abuse, EC Law, EU Law, Conduit Arrangements, Dividend Tax Avoidance