Shu-Chien Chen

Erasmus University Rotterdam (EUR), Erasmus School of Law

PhD Candidate

Netherlands

University of Amsterdam, Faculty of Law, Students

Amsterdam

Netherlands

SCHOLARLY PAPERS

10

DOWNLOADS

311

CITATIONS

1

Scholarly Papers (10)

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 90 (281,930)

Abstract:

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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 50 (385,852)

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

3.

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 42 (414,156)
Citation 1

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Formulary Aportionment, the sales factor, CCCTB

4.

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 42 (414,156)

Abstract:

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CCCTB, BEPS

5.

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 24 (495,722)

Abstract:

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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

6.

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 23 (501,203)

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

7.

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 17 (536,089)

Abstract:

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

8.

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 12 (565,995)

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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

9.

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 6 (617,492)

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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

10.

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 5 (610,594)

Abstract:

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