Shu-Chien Chen

Erasmus University Rotterdam (EUR), Erasmus School of Law

PhD in law

Netherlands

  • Erasmus University Rotterdam (EUR), Erasmus School of Law

SCHOLARLY PAPERS

19

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1,761

TOTAL CITATIONS

2

Scholarly Papers (19)

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1.

Predicting the ‘Unpredictable’ General Anti-Avoidance Rule (GAAR) in EU Tax Law

InterEULawEast: Journal for the International and European Law, Economics and Market Integrations, Vol. 5, Issue 1, 2018
Number of pages: 30 Posted: 06 Aug 2018 Last Revised: 30 Sep 2018
Shu-Chien Chen
Erasmus University Rotterdam (EUR), Erasmus School of Law
Downloads 321 (188,620)

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General Anti-Avoidance Rule (GAAR); EU law; Abuse of Law; Common Consolidated Corporate Tax Base (CCCTB); Anti-Tax Avoidance Directive (ATAD); legal certainty

2.

In the Name of Legal Certainty? Comparison of Advance Ruling for Tariff Classification Systems in the European Union, China and Taiwan

World Customs Journal Volume 10 Number 2
Number of pages: 18 Posted: 30 Aug 2016
Shu-Chien Chen
Erasmus University Rotterdam (EUR), Erasmus School of Law
Downloads 205 (295,046)
Citation 1

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Binding Tariff Information (BTI), an advance ruling, tariff classification, Customs, Union Customs Code, Taiwan, China, European Union

3.

Crypto-Assets In The EU Internal Market

Number of pages: 10 Posted: 07 Jun 2022
Shu-Chien Chen
Erasmus University Rotterdam (EUR), Erasmus School of Law
Downloads 200 (301,802)

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Crypto-Assets, distributed ledger technology (DLT), De-Fi, European Union

4.

EU Customs Reform in 2023: The Data- Driven Approach

Caribbean Tax Law Journal, 2023
Number of pages: 5 Posted: 18 Oct 2023
Shu-Chien Chen
Erasmus University Rotterdam (EUR), Erasmus School of Law
Downloads 181 (330,557)

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EU, Customs, reform

5.

Discourses in the Tampon Tax Campaign

Analize: Journal of Gender and Feminist Studies 2022
Number of pages: 17 Posted: 01 Nov 2022
Shu-Chien Chen
Erasmus University Rotterdam (EUR), Erasmus School of Law
Downloads 132 (429,377)

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tampon tax campaign, discourse, intersectionality, menstruation capitalism, UK, USA, Australia, Scotland

6.

Neutrality as Tax Justice: The Case of Common Consolidated Corporate Tax Base under the EU Law

European Studies - The Review of European Law, Economics and Politics, Volume 5 (2018)
Number of pages: 34 Posted: 12 Aug 2019
Shu-Chien Chen
Erasmus University Rotterdam (EUR), Erasmus School of Law
Downloads 104 (513,696)

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European Union, Common Consolidated Corporate Tax Base (CCCTB), the tax neutrality – the benefit principle, liberalism, libertarianism, the subsidiarity principle, Formulary Apportionment, tax justice

7.

Tax Avoidance in the Sales Factor: Comparison between the CCCTB and USA’s Formulary Apportionment Taxation

Indian Journal of Tax Law, 2017
Number of pages: 27 Posted: 23 May 2018
Shu-Chien Chen
Erasmus University Rotterdam (EUR), Erasmus School of Law
Downloads 96 (542,191)
Citation 1

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Formulary Aportionment, the sales factor, CCCTB

8.

The Strategy of Shifting-To-Losses: The Case of Common Consolidated Corporate Tax Base (CCCTB) in the European Union

UCPH Fiscal Relations Law Journal (FIRE Journal), Volume 2 - Issue 1, 2019
Number of pages: 26 Posted: 13 Mar 2019
Shu-Chien Chen
Erasmus University Rotterdam (EUR), Erasmus School of Law
Downloads 94 (549,539)

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Common Consolidated Corporate Tax Base (CCCTB), Losses, Base Erosion and Profit Shifting (BEPS), Un-harmonized Tax Rate, Europe- An Union, Tax Planning

9.

The Latest Development of the CCCTB Directive Comments and Analysis of the Compromise Proposal of the CCCTB Directive 2014

Highlights & Insights on European Taxation, 2015
Number of pages: 29 Posted: 15 Mar 2016
Shu-Chien Chen
Erasmus University Rotterdam (EUR), Erasmus School of Law
Downloads 68 (661,320)

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CCCTB, BEPS

10.

The Protection of Human Rights in Criminal Law Procedure in The Netherlands (荷蘭刑事程序法中之人權保障 (譯著))

軍法專刊第58卷第4 期 Military Law Review v.58 issue 4, 2012
Number of pages: 96 Posted: 07 Apr 2015
Shu-Chien Chen and Piet Hein van Kempen
Erasmus University Rotterdam (EUR), Erasmus School of Law and Radboud University Nijmegen
Downloads 64 (681,583)

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人權法, 荷蘭, 刑事程序, human rights law, the Netherlands, criminal law

11.

Internationalisation of Urgenda-Type Climate Litigation Cases

Number of pages: 8 Posted: 30 Nov 2023
Shu-Chien Chen
Erasmus University Rotterdam (EUR), Erasmus School of Law
Downloads 56 (725,622)

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Urgenda, Climate litigation

12.

Tracing Capital: Toward a Neutral Specialized Formula for Financial Institutions under Common Consolidated Corporate Tax Base (CCCTB)

12 Bocconi Legal Papers 71 (2018)
Number of pages: 36 Posted: 08 Apr 2019
Shu-Chien Chen
Erasmus University Rotterdam (EUR), Erasmus School of Law
Downloads 47 (782,554)

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Common Consolidated Corporate Tax Base, Multistate Tax Compact, Financial Institutions, Formulary Apportionment, Financial Institutions, Money-Center States, Market States, European Union, United States of America

13.

税务信息交换与个人资讯保障权之冲突 (The Conflict between the Exchange of Information and Taxpayers’ Data Protection Rights)

互联网金融法律评论
Number of pages: 14 Posted: 01 Jul 2018
Shu-Chien Chen
Erasmus University Rotterdam (EUR), Erasmus School of Law
Downloads 46 (789,555)

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个人资讯保障权; data protection, exchange of information, OECD

14.

Toward a Neutral Corporate Tax for the Transportation Industry – Rethinking the Transportation Industry Formula of the Common Consolidated Corporate Tax Base Directive Proposal under EU Law

Id-Dritt Journal Volume XXX, 2020
Number of pages: 44 Posted: 08 Jun 2020
Shu-Chien Chen
Erasmus University Rotterdam (EUR), Erasmus School of Law
Downloads 38 (848,984)

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Formulary Apportionment, Common Consolidated Corporate Tax Base, CCCTB, Transportation Industry

15.

Towards a Neutral Formulary Apportionment System in Regional Integration: a Critical Inquiry

Caribbean Tax Law Journal, 2023
Number of pages: 7 Posted: 27 Mar 2023 Last Revised: 31 Jul 2023
Shu-Chien Chen
Erasmus University Rotterdam (EUR), Erasmus School of Law
Downloads 35 (873,627)

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Formulary Apportionment, legal transplantation

16.

Book Review: Our Selfish Tax Laws: Toward Tax Reform That Mirrors Our Better Selves, Anthony C. Infanti, 2018 (MIT Press)

Netherlands American Studies Review, Spring Issue, 2020
Number of pages: 1 Posted: 15 Jun 2020
Shu-Chien Chen
Erasmus University Rotterdam (EUR), Erasmus School of Law
Downloads 31 (908,729)

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USA, tax reform, critical theory

17.

Lost In Translation? Rethinking The Oil And Gas Industry Formula Under The Common Consolidated Corporate Tax Base Directive Proposal

SOCIETAS ET IURISPRUDENTIA, 2019
Number of pages: 30 Posted: 24 May 2019
Shu-Chien Chen
Erasmus University Rotterdam (EUR), Erasmus School of Law
Downloads 27 (946,283)

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European Union Law; Oil and Gas Industry; Formulary Apportionment; Common Consolidated Corporate Tax Base; Alaska

18.

Special Rules for Religious Leaders in Dutch Immigration Law: Are They Discriminatory Under EU Law and ECHR?

Number of pages: 75 Posted: 09 Dec 2019
Shu-Chien Chen
Erasmus University Rotterdam (EUR), Erasmus School of Law
Downloads 16 (1,064,705)

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Integration, Dutch immigration law, EU law, European Convention of Human Rights, discrimination

19.

Towards A Benefit-Based Market Neutral Formulary Apportionment System in the EU: Reflections for the BEFIT Proposal

NUMMER 15, 25 NOVEMBER 2022 / SDU MBB BELASTING BESCHOUWINGE
Posted: 23 Dec 2022
Shu-Chien Chen
Erasmus University Rotterdam (EUR), Erasmus School of Law

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EU, BEFIT, Formulary Apportionment