Christiana HJI Panayi

Queen Mary University of London, School of Law

67-69 Lincoln’s Inn Fields

London, WC2A 3JB

United Kingdom

SCHOLARLY PAPERS

32

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TOTAL CITATIONS

8

Ideas:
“  I'm currently working on good tax governance and the EU external fiscal strategy.  ”

Scholarly Papers (32)

1.

Rethinking Treaty-Shopping: Lessons for the European Union

U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 10-002, U of Michigan Public Law Working Paper No. 182
Number of pages: 32 Posted: 05 Jan 2010 Last Revised: 09 Feb 2010
Christiana HJI Panayi and Reuven S. Avi-Yonah
Queen Mary University of London, School of Law and University of Michigan Law School
Downloads 1,773 (21,330)
Citation 2

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tax treaties, treaty shopping, limitation on benefits

2.

Corporate Mobility in Private International Law and European Community Law: Debunking Some Myths

YEARBOOK OF EUROPEAN LAW, Eeckhout, P., Tridimas, T., eds., Vol. 28, Oxford University Press, 2009, Queen Mary School of Law Legal Studies Research Paper No. 26/2009
Number of pages: 80 Posted: 28 Jul 2009
Christiana HJI Panayi
Queen Mary University of London, School of Law
Downloads 1,023 (48,043)

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3.

Is Aggressive Tax Planning Socially Irresponsible?

[2015] 10 Intertax 544-558
Number of pages: 18 Posted: 05 Oct 2015
Christiana HJI Panayi
Queen Mary University of London, School of Law
Downloads 770 (70,859)

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4.
Downloads 602 (97,222)
Citation 1

Current Trends on Automatic Exchange of Information

Singapore Management University School of Accountancy Research Paper No. 2016-S-43
Number of pages: 40 Posted: 16 Mar 2016
Christiana HJI Panayi
Queen Mary University of London, School of Law
Downloads 303 (214,383)

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Current Trends on Automatic Exchange of Information

The paper will be published in January 2016 under the special tax issue of the SMU School of Accountancy Working Paper Series.
Number of pages: 38 Posted: 19 Nov 2015 Last Revised: 05 Dec 2015
Christiana HJI Panayi
Queen Mary University of London, School of Law
Downloads 299 (217,490)
Citation 1

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Exchange of Information, Common Reporting Standard, FATCA, Singapore

5.

The Compatibility of the OECD/G20 Base Erosion and Profit Shifting Proposals with EU Law

Bulletin for International Taxation, 2015 (Volume 70), No. 1/2
Number of pages: 23 Posted: 01 Dec 2015
Christiana HJI Panayi
Queen Mary University of London, School of Law
Downloads 488 (126,296)

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6.

International Tax Law in the Post-BEPs World

Singapore Management University School of Accountancy Research Paper No. 2016-S-47
Number of pages: 60 Posted: 30 May 2016 Last Revised: 24 Oct 2016
Christiana HJI Panayi
Queen Mary University of London, School of Law
Downloads 440 (142,902)

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7.

Corporate Mobility in the European Union and Exit Taxes

Bulletin for International Taxation, pp. 459-473, October 2009
Number of pages: 15 Posted: 06 Mar 2010
Christiana HJI Panayi
Queen Mary University of London, School of Law
Downloads 436 (144,369)

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Corporate Mobility, Conflicts of Law, EU Fundamental Freedoms, Exit Taxes

8.

Reverse Subsidiarity and EU Tax Law: Can Member States Be Left to Their Own Devices?

British Tax Review, Vol. 3, pp. 261-301, 2010
Number of pages: 36 Posted: 16 Sep 2010
Christiana HJI Panayi
Queen Mary University of London, School of Law
Downloads 362 (178,225)

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EU law, UK tax law, group relief

9.

Exit Taxation as an Obstacle to Corporate Emigration from the Spectre of EU Tax Law

Cambridge Yearbook of European Legal Studies, Vol. 13, 2010-2011
Number of pages: 38 Posted: 16 Apr 2011 Last Revised: 10 Apr 2012
Christiana HJI Panayi
Queen Mary University of London, School of Law
Downloads 342 (189,644)
Citation 1

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EU tax law, company law

10.

National Grid Indus BV v. Inspecteur Van De Belastingdienst Rijnmond/Kantoor Rotterdam: Exit Taxes in the European Union Revisited

British Tax Review, Issue 1, 2012
Number of pages: 10 Posted: 10 Apr 2012
Christiana HJI Panayi
Queen Mary University of London, School of Law
Downloads 266 (247,394)

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11.

Apple's Case: State aid concerning the (mis)allocation of profits to Irish PEs Opinion Statement ECJ-TF 2/2024 on the decision of the CJEU of 10 September 2024 in Joined Cases C-465/20 P, Commission v Ireland and Others

Number of pages: 13 Posted: 06 Nov 2024
International Bureau of Fiscal Documentation, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Universitat de València, Universite du Luxembourg, Independent, Tilburg Law School, Vienna University of Economics and Business, Queen Mary University of London, School of Law, Asociación Española de Asesores Fiscales (AEDAF), HEC-Management School of the University of Liège and Vienna University of Economics and Business - Institute for Austrian and International Tax Law
Downloads 242 (271,983)

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Apple Case, CFE ECJ Task Force, Tax, EU Tax Law

12.

The Globalisation of Tax Good Governance

Singapore Management University School of Accountancy Research Paper No. 2018-S-74, Vol. 6, No. 1, Special Issue: Tax
Number of pages: 32 Posted: 19 Jan 2018
Christiana HJI Panayi
Queen Mary University of London, School of Law
Downloads 237 (277,609)
Citation 3

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13.

State Aid and Tax: The Third Way?

Intertax, Vol.32, No. 6/7, pp. 283-306, 2004
Number of pages: 24 Posted: 06 Mar 2010
Christiana HJI Panayi
Queen Mary University of London, School of Law
Downloads 228 (288,320)

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14.

Limitation on Benefits and State Aid

European Taxation, pp. 83-98, February/March 2004
Number of pages: 16 Posted: 06 Mar 2010
Christiana HJI Panayi
Queen Mary University of London, School of Law
Downloads 192 (339,069)

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15.

Opinion Statement ECJ-TF 3/2020 on the General Court Judgments of 15 July 2020 in the Cases T-778/16 and T-892/16, Ireland v. Commission and Apple v. Commission, on State Aid Granted by Tax Rulings Fixing the Attribution of Profits to Permanent Establishments in Ireland

European Taxation, 2021 (Volume 61), No. 2/3
Number of pages: 14 Posted: 20 Sep 2021
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg Law School, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Queen Mary University of London, School of Law, Independent, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent and Independent
Downloads 168 (382,146)

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Taxation, Tax law, European taxation

16.

The Common Consolidated Corporate Tax Base and the UK Tax System

THE INSTITUTE FOR FISCAL STUDIES TLRC Discussion Paper No. 9
Number of pages: 104 Posted: 19 Apr 2011 Last Revised: 10 Apr 2012
Christiana HJI Panayi
Queen Mary University of London, School of Law
Downloads 160 (398,736)

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17.

The Peripatetic Nature of EU Corporate Tax Law

Number of pages: 60 Posted: 07 Sep 2019
Christiana HJI Panayi
Queen Mary University of London, School of Law
Downloads 155 (409,603)
Citation 1

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international tax law, EU tax law

18.

Opinion Statement ECJ-TF 1/2021 on the ECJ Decision of 20 January 2021 in Lexel AB (Case C-484/19) Concerning the Application of the Swedish Interest Deductibility Rules

European Taxation, vol. 61, n. 6 (2021) [ISSN: 2352-9199]
Number of pages: 7 Posted: 11 Sep 2021 Last Revised: 15 Sep 2021
Universitat de València, Universite du Luxembourg, Independent, Tilburg Law School, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, International Bureau of Fiscal Documentation, Queen Mary University of London, School of Law, Independent, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent and Independent
Downloads 154 (411,842)

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Taxation, Tax law, European taxation

19.

Opinion Statement ECJ-TF 1/2022 on the CJEU Decision of 25 November 2021 in Case C-437/19, État luxembourgeois v L, on the Conditions for Information Requests and Taxpayer Remedies

CFE Tax Advisers Europe
Number of pages: 8 Posted: 22 Mar 2022
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg Law School, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Queen Mary University of London, School of Law, Independent, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent and Independent
Downloads 152 (416,365)

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Taxation, Tax law, European taxation, exchange of information, OECD

20.

Opinion Statement ECJ-TF 3/2021 on the CJEU Decision of 18 March 2021 in Case C-388/19, MK v Autoridade Tributária e Aduaneira, on the Taxpayers’ Option to Avoid Discriminatory Taxation of Capital Gains

CFE tax advisers europe 2021
Number of pages: 9 Posted: 27 Jan 2022
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg Law School, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Queen Mary University of London, School of Law, Independent, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent and Independent
Downloads 152 (416,365)

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Taxation, Tax law, European taxation

21.

Opinion Statement ECJ-TF 2/2021 on the CJEU Decision of 25 February 2021 in Case C-403/19, Société Générale, on the Calculation of the Maximum Amount of a Foreign Direct Tax Credit

CFE Tax Advisers Europe, 2021
Number of pages: 14 Posted: 01 Dec 2021
Universitat de València, Universite du Luxembourg, Independent, Tilburg Law School, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, International Bureau of Fiscal Documentation, Queen Mary University of London, School of Law, Independent, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent and Independent
Downloads 145 (432,555)

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Taxation, Tax law, European taxation

Opinion Statement ECJ-TF 3/2022 on the EFTA Court decision of 1 June 2022 in Case E-3/21, PRA Group Europe, on the Discriminatory Interaction between the 'Interest Barrier' and Group Contributions

CFE Europe tax advisers 2022, Queen Mary Law Research Paper No. 406/2023
Number of pages: 12 Posted: 08 Nov 2022 Last Revised: 03 Mar 2023
Universitat de València, Universite du Luxembourg, Independent, Tilburg Law School, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, International Bureau of Fiscal Documentation, Queen Mary University of London, School of Law, Independent, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent and Independent
Downloads 80 (669,870)

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CJEU, ATAD, EFTA, Tax law, European tax law

Opinion Statement ECJ-TF 3/2022 on the EFTA Court decision of 1 June 2022 in Case E-3/21, PRA Group Europe, on the Discriminatory Interaction between the 'Interest Barrier' and Group Contributions

CFE Europe tax advisers 2022
Number of pages: 11 Posted: 08 Nov 2022
Universitat de València, Universite du Luxembourg, Independent, Tilburg Law School, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, International Bureau of Fiscal Documentation, Queen Mary University of London, School of Law, Independent, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent and Independent
Downloads 53 (838,548)

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CJEU, ATAD, EFTA, Tax law, European tax law

23.

Opinion Statement ECJ-TF 2/2022 on the CJEU decision of 27 January 2022 in Case C-788/19, European Commission v Kingdom of Spain (Form 720), on the Lack of Proportionality of the Consequences Derived from the Failure to Provide Information Concerning Assets or Rights Held in Other Member States of the European Union or the EEA

CFE Tax Advisers Europe 2022, Queen Mary Law Research Paper No. 386/2022
Number of pages: 12 Posted: 14 Jun 2022 Last Revised: 19 Jan 2023
International Bureau of Fiscal Documentation, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Universitat de València, Universite du Luxembourg, Independent, Tilburg Law School, Vienna University of Economics and Business, Queen Mary University of London, School of Law, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent and Independent
Downloads 130 (472,327)

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Taxation, Tax law, European taxation, exchange of information, OECD

24.

Opinion Statement ECJ-TF 4/2022 on the ECJ Decision of 22 September 2022 in Case C-538/20, W AG, on the Deductibility of Foreign Final Losses

CFE Tax Advisors Europe 2022, Queen Mary Law Research Paper No. 400/2023
Number of pages: 10 Posted: 21 Dec 2022 Last Revised: 09 Aug 2023
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg Law School, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Queen Mary University of London, School of Law, Independent, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent and Independent
Downloads 129 (475,270)

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CJEU, Permanent establishment, domestic law, Tax law, European tax law

25.

Opinion Statement ECJ-TF 2/2023 on the ECJ decision of 22 December 2022 in Case C-83/21, Airbnb Ireland and Airbnb Payments UK on Accessory Tax Obligations Imposed on Digital Service Providers

CFE Tax Advisers Europe
Number of pages: 11 Posted: 09 Aug 2023
Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Universitat de València, Universite du Luxembourg, Tilburg Law School, Vienna University of Economics and Business, International Bureau of Fiscal Documentation, Queen Mary University of London, School of Law, Independent, Asociación Española de Asesores Fiscales (AEDAF), Independent and Independent
Downloads 108 (544,262)

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Tax Law, European taxation, EU law

26.

Right to be paid interest on overpayment of taxes in breach of EU Law – Opinion Statement ECJ-TF 3/2023 on the ECJ decision of 8 June 2023 in Case C-322/22, E. v Dyrektor Izby Administracji Skarbowej we Wrocławiu

CFE Tax Advisers
Number of pages: 12 Posted: 08 Nov 2023
International Bureau of Fiscal Documentation, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Universitat de València, Universite du Luxembourg, Tilburg Law School, Vienna University of Economics and Business, Queen Mary University of London, School of Law, Asociación Española de Asesores Fiscales (AEDAF) and Independent
Downloads 106 (551,861)

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Tax Law, European taxation, EU law

27.

Opinion Statement ECJ-TF 1/2023 on the CJEU Decision of 16 February 2023 in Case C-707/20, Gallaher Limited, on the Taxation of Capital Gains in Intra-Group Transfers

CFE Tax Advisers Europe
Number of pages: 12 Posted: 09 Aug 2023
Universitat de València, Universite du Luxembourg, Tilburg Law School, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, International Bureau of Fiscal Documentation, Queen Mary University of London, School of Law, Asociación Española de Asesores Fiscales (AEDAF), Independent and Independent
Downloads 101 (571,679)

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Direct tax, Tax Law, European taxation, EU law, transfer rules

28.

The Proposed Amendments to the Savings Directive

European Taxation, pp. 179-184, April 2009
Number of pages: 6 Posted: 06 Mar 2010
Christiana HJI Panayi
Queen Mary University of London, School of Law
Downloads 85 (637,798)

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29.

Opinion Statement ECJ-TF 1/2024 on the decision of the CJEU of 5 December 2023 in Joined Cases C-451/21P and C-454/21P, Engie, on alleged State aid in relation to a deduction/non-inclusion structure in Luxembourg

CFE Tax advisers europe
Number of pages: 14 Posted: 17 Apr 2024
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg Law School, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Queen Mary University of London, School of Law, Asociación Española de Asesores Fiscales (AEDAF), Independent and Independent
Downloads 47 (867,888)

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Tax law, European tax law, State aid

30.

Opinion Statement ECJ-TF 4/2023 on the decision of the EFTA Court of 4 July 2023 in Case E-11/22, RS - Compatibility with fundamental freedoms of a municipal surcharge distinguishing between residents and non-residents for the purposes of the applicable rate

Number of pages: 7 Posted: 20 Dec 2023
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Tilburg Law School, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Queen Mary University of London, School of Law, Asociación Española de Asesores Fiscales (AEDAF), Independent and Independent
Downloads 29 (1,044,032)

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Tax law, European tax law, EFTA Court

31.

Legal Professional Privilege and the Validity of Certain Provisions of DAC6 in light of the Charter of Fundamental Rights of the European Union -Opinion Statement ECJ-TF 1/2025 on the CJEU Decision of 8 December 2022 in Orde van Vlaamse Balies (Case C-694/20) and of 29 July 2024 in Belgian Association of Tax Lawyers (Case C-623/22)

Number of pages: 21 Posted: 03 Mar 2025
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg Law School, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Queen Mary University of London, School of Law, Asociación Española de Asesores Fiscales (AEDAF), HEC-Management School of the University of Liège and Vienna University of Economics and Business - Institute for Austrian and International Tax Law
Downloads 28 (1,055,588)

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CFE ECJ Task Force, EU Tax Law, DAC6

32.

The Europeanization of Good Tax Governance

Yearbook of European Law, Vol. 1, January 2018
Posted: 28 Jan 2018
Christiana HJI Panayi
Queen Mary University of London, School of Law

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