Moritz Scherleitner

Aalto, Business Law

Assistant Professor

Ekonominaukio 1

Espoo, 02150

Finland

SCHOLARLY PAPERS

11

DOWNLOADS

1,312

SSRN CITATIONS

1

CROSSREF CITATIONS

0

Scholarly Papers (11)

1.

Article 6 of the Anti Tax Avoidance Directive – Living a Life on Its Own?

Accepted in European Business Law Review
Number of pages: 24 Posted: 17 Oct 2022 Last Revised: 28 Nov 2022
Moritz Scherleitner and Jasper Korving
Aalto, Business Law and Maastricht University
Downloads 407 (142,414)

Abstract:

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ATAD, Article 6, EU law, GAAR

2.

Should the EU implement a minimum corporate taxation directive?

Aalto University Working Paper (prior versions: Oxford Universtiy WP; Helsinki Legal Studies Research Paper No. 62), first draft. Final version forthcoming in European Law Journal
Number of pages: 36 Posted: 25 Sep 2020 Last Revised: 03 Aug 2022
Moritz Scherleitner
Aalto, Business Law
Downloads 349 (168,960)

Abstract:

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tax law, EU, international tax competition, taxation regime, minimum taxation

3.

Mutual Recognition in Investment Fund Taxation? A Reflection Based on Recent ECJ Case Law

Maastricht Journal of European and Comparative Law, Forthcoming
Number of pages: 38 Posted: 17 Jul 2023 Last Revised: 07 Aug 2023
Moritz Scherleitner
Aalto, Business Law
Downloads 115 (465,990)

Abstract:

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EU tax law, investment fund taxation, mutual recognition, EU direct taxation, fundamental freedoms

4.

Will it be FINE-for EU? A Proposal for a mechanism funding pan-European green investment to promote the EU (still) meeting its climate goals

Number of pages: 32 Posted: 08 Dec 2023 Last Revised: 15 May 2024
Moritz Scherleitner and Edoardo Traversa
Aalto, Business Law and UCLouvain
Downloads 109 (484,731)

Abstract:

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Environmental Policy, International Business Responsibility, EU climate policy.

5.

Involving the Corporate Sector in EU Financing – A Two-Tier Model for a Corporate Income Tax Based Own Resource

European Law Review (forthcoming June 2024)
Number of pages: 37 Posted: 19 Jan 2024
Moritz Scherleitner and Edoardo Traversa
Aalto, Business Law and UCLouvain
Downloads 107 (494,557)

Abstract:

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EU tax law, new own resources, corporate tax harmonization, tax policy

6.

EU State Aid Rules as a Means of Promoting Equity within International Taxation - With a Focus on Inter Taxpayer Equity in Light of the Apple Case

Copenhagen Business School, CBS LAW Research Paper No. 20-20
Number of pages: 17 Posted: 24 Aug 2020
Tomi Viitala and Moritz Scherleitner
Aalto University and Aalto, Business Law
Downloads 89 (555,319)

Abstract:

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International corporate tax, EU state aid rules, Equity, Apple case

7.

Mediating Power in Cross-Border Tax Dispute Resolution

Liikejuridiikka, Issue 01/2023
Number of pages: 11 Posted: 27 Jan 2023
Petra Hietanen-Kunwald and Moritz Scherleitner
Aalto University School of Business and Aalto, Business Law
Downloads 84 (575,016)

Abstract:

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8.

The HOT Proposal and Primary EU – An Examination and Suggestions to Address the Tensions

World Tax Journal, 2024
Number of pages: 33 Posted: 13 Jun 2024
Moritz Scherleitner and Noora Mäki
Aalto, Business Law and Aalto University
Downloads 52 (733,197)

Abstract:

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EU tax law; HOT proposal; Primary EU law; tax;

9.

Thoughts on the Potential Effects of the OECD/G20 BEPS Action Plan on Collective Investment Vehicles - Part II

Bulletin for International Taxation. - Amsterdam. - Vol. 71 (2017), no. 2 ; p. 98-110; DOI: https://doi.org/10.59403/139pz6r
Posted: 15 Apr 2024
Moritz Scherleitner
Aalto, Business Law

Abstract:

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OECD Model, BEPS Project (OECD), investment fund, beneficial ownership, transparency

10.

Thoughts on the Potential Effects of the OECD/G20 BEPS Action Plan on Collective Investment Vehicles - Part I

Bulletin for International Taxation. - Amsterdam. - Vol. 70 (2016), no. 10 ; p. 601-611; DOI: https://doi.org/10.59403/2v2ex92
Posted: 08 Apr 2024
Moritz Scherleitner
Aalto, Business Law

Abstract:

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OECD Model, BEPS Project (OECD), investment fund, beneficial ownership, transparency

11.

Addressing Tax Arbitrage with Hybrid Financial Instrument: A Multidisciplinary Study and Proposal for Developed and Developing Countries

IBFD Doctoral Series; Vol. 54. IBFD, 2020.
Posted: 28 Feb 2024
Moritz Scherleitner
Aalto, Business Law

Abstract:

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tax arbitrage, hybrid financial instrument, developing countries