Rietlandpark 301
Amsterdam, 1019 DW
Netherlands
International Bureau of Fiscal Documentation (IBFD)
SSRN RANKINGS
in Total Papers Downloads
BEPS, corporate tax law, FDI, international taxation, tax incentives, Pillar Two
BEFIT directive, European Union, European Commission, CJEU
Fiscal State Aid, EU Law, Fundamental Freedoms, EU Tax Law, Advanced-Pricing Agreement
Tax law, European tax law, Directive, Transfer Pricing
Taxation, Tax law, International taxation, European taxation
EU Tax Law, Validity of Secondary Law, ATAD, Validity of ATAD, Subsidiarity, Proportionality, Legal Basis
EU tax law, beneficial owner, anti-abuse
International Tax Law, Automatic Exchange of Information, Taxpayers' Rights, Tax Coordination
EU tax law, Parent-Subsidiary Directive, Interest-Royalty Directive, Discrimination, Secondary transfer pricing adjustment
EU tax law, withholding tax, fundamental freedoms
EU tax law, ATAD, tax avoidance, scope of directives, international tax law
EU Tax Law, Parent-Subsidiary Directive, Gibraltar
Fiscal State Aid, ALP, Fiat, Transfer Pricing, EU Tax Law
EU law, deposit insurance, financial regulations
blockchain, automation, tax technology, constitutional law, legality principle
EU tax law, ATAD, tax avoidance, prohibition of abusive practices
tax avoidance, corporate income tax, EU law , ATAD, internal market, investment, harmonization of tax, fundamental freedoms, justification, retroactivity, economic substance, double non-taxation, blacklist, third countries (EU)
recovery of tax, constitutional law, tax authorities, taxpayer rights, ECJ case law
letter-box company, aggressive tax planning, tax avoidance, tax evasion, tax fraud, corporate income tax, substance over form, de minimis, safe harbour
substance over form, letter-box company, residence, constitutional law, ECJ case law
