Romero J.S. Tavares

Wirtschaftsuniversität Wien

Lecturer

Welthandelsplatz 1

Vienna, Wien 1020

Austria

SCHOLARLY PAPERS

6

DOWNLOADS
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SSRN RANKINGS

Top 47,767

in Total Papers Downloads

830

CITATIONS

1

Scholarly Papers (6)

1.

The Intersection of EU State Aid and U.S. Tax Deferral: A Spectacle of Fireworks, Smoke, and Mirrors

21:3 Florida Tax Review 121 (2016)
Number of pages: 68 Posted: 28 Apr 2016
Romero J.S. Tavares, Bret Bogenschneider and Marta Pankiv
Wirtschaftsuniversität Wien, University of Surrey - School of Law and Vienna University of Economics and Business
Downloads 549 (48,559)
Citation 1

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BEPS; transfer pricing; APA; State aid; EU code of conduct

2.

The New De Minimis Anti-Abuse Rule in the Parent-Subsidiary Directive: Validating EU Tax Competition and Corporate Tax Avoidance?

43 Intertax 8/9, 2015
Number of pages: 14 Posted: 07 Mar 2016 Last Revised: 11 Mar 2016
Romero J.S. Tavares and Bret Bogenschneider
Wirtschaftsuniversität Wien and University of Surrey - School of Law
Downloads 186 (160,240)

Abstract:

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parent subsidiary directive; anti-abuse rule; GAAR

3.

'The 'Active Trade or Business' Exception of the Limitation on Benefits Clause'

Chapter in, M. Lang et al. (Eds.) "Base Erosion and Profit Shifting (BEPS): The Proposals to Revise the OECD Model Convention", Linde (2016).
Number of pages: 39 Posted: 17 Jan 2017
Romero J.S. Tavares
Wirtschaftsuniversität Wien
Downloads 95 (270,692)

Abstract:

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LOB, active trade or business, US Model Convention, OECD Commentary

4.

Country-by-Country Over-Reporting? National Sovereignty, International Tax Transparency, and the Inclusive Framework on BEPS

S.A. Rocha, A. Christians, Tax Sovereignty in the BEPS Era, WK Law (June, 2017)
Posted: 12 Jun 2017
Romero J.S. Tavares
Wirtschaftsuniversität Wien

Abstract:

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BEPS, CBCR, Inclusive Framework, Transfer Pricing Documentation, Tax Transparency, Developing Countries

5.

Multinational Firm Theory and International Tax Law: Seeking Coherence

8 World Tax Journal 2, Journals IBFD (2016)
Posted: 16 Jun 2016
Romero J.S. Tavares
Wirtschaftsuniversität Wien

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theory of the firm; entrepreneurial risk; international allocation of taxing rights; permanent establishment; transfer pricing

6.

Human Capital in Value Creation and Post-BEPS Tax Policy: An Outlook

69 Bull. Intl. Taxn. 10, Journals IBFD, 2015
Posted: 07 Mar 2016
Romero J.S. Tavares and Jeffrey P. Owens
Wirtschaftsuniversität Wien and Institute for Austrian and International Tax Law

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Knowledge Capital; Global Value Chains; Cooperative Compliance; Transfer Pricing; RPSM; APA; SAARs; MAP Arbitration