Anzhela Cédelle

University of Oxford - Oxford University Centre for Business Taxation

Senior Research Fellow

Saïd Business School

Park End Street

Oxford, OX1 1HP

United Kingdom

University of Oxford - Faculty of Law

Associate Member

St Cross Building

St Cross Rd

Oxford , OX1 3UL

United Kingdom

SCHOLARLY PAPERS

4

DOWNLOADS

461

SSRN CITATIONS

0

CROSSREF CITATIONS

1

Scholarly Papers (4)

1.

The Financial Transaction Tax Proposal Under The Enhanced Cooperation Procedure: Legal and Practical Considerations

British Tax Review 2013, S. 223
Number of pages: 37 Posted: 26 Jun 2013
Joachim Englisch, John Vella and Anzhela Cédelle
University of Muenster - Faculty of Law, University of Oxford - Oxford University Centre for Business Taxation and University of Oxford - Oxford University Centre for Business Taxation
Downloads 403 (72,122)

Abstract:

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financial transaction tax, european union law, territoriality principle

2.

Enhanced Cooperation: A Way Forward for Tax Harmonisation in the EU?

in J Englisch (ed.), International Tax Law: New Challenges to and from Constitutional and Legal Pluralism (IBFD 2016) 165–206, Oxford Legal Studies Research Paper No. 44/2017
Number of pages: 47 Posted: 14 Jun 2017
Anzhela Cédelle
University of Oxford - Oxford University Centre for Business Taxation
Downloads 49 (391,650)

Abstract:

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Enhanced cooperation, closer cooperation, financial transaction tax, unitary patent, tax harmonisation, tax harmonization

3.

The Taxation of Non-Profit Organizations after Stauffer

in W Haslehner, G Kofler and A Rust (eds), European Tax Law Classics (Kluwer Law International, 2015) 207–233
Number of pages: 50 Posted: 14 Jun 2017
Anzhela Cédelle
University of Oxford - Oxford University Centre for Business Taxation
Downloads 9 (588,740)

Abstract:

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Non-profit organizations, Stauffer, Persche, Missionswerk

4.

The 'Upgraded' Strategy Against Harmful Tax Practices Under the BEPS Action Plan

J Englisch and Cédelle (née Yevgenyeva), “The ‘Upgraded’ Strategy against Harmful Tax Practices under the BEPS Action Plan” [2013] 5 British Tax Review 620–637, Oxford University Centre for Business Taxation WP No. 13/27
Posted: 26 Sep 2018
Joachim Englisch and Anzhela Cédelle
University of Muenster - Faculty of Law and University of Oxford - Oxford University Centre for Business Taxation

Abstract:

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Base Erosion and Profit Shifting, BEPS, OECD, Harmful Tax Competition, Action 5, Tax Transparency