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European Commission's Anti Tax Avoidance Package; A Stop Along the Route or the Final Destination?

https://doi.org/10.2139/ssrn.2743890
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7/7 checkable references clean · checked 2026-09-01

Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.

41 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.

The 7 checked references that resolve
resolves10.2139/ssrn.2949840
A Tax on Aggressive Tax Planning
resolves10.1163/9789004346673.wmdo-08_037
State Department, Letter, Secretary of State to McCormack, December 4, 1970, Secret, NARA.
resolves10.1093/ww/9780199540884.013.u13552
Derx, Donald John, (25 June 1928–21 Oct. 2021), non-executive Director, Glaxo Holdings, later Glaxo Wellcome plc, 1991–97
resolves10.18356/56b2ec83-en
Report of the International Court of Justice
resolves10.1093/ww/9780199540884.013.u151852
Ashworth, Hon. Sir John (Percy), (3 Feb. 1906–26 Sept. 1975), DLMBE 1944; Judge of Queen’s Bench Division, High Court of Justice, since October 1954
resolves10.1017/s0020818300009085
International Court of Justice
The 41 references without a DOI — listed, not checked
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no DOI — not checkedOriginal CCCTB proposal, supra note 24; Article 80, 2012 Compromise proposal, supra note 23
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no DOI — not checkedAnti Tax Avoidance Directive proposal, supra note 1
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no DOI — not checkedCouncil Presidency draft of an anti-BEPS Directive, supra note 22
no DOI — not checkedAnti Tax Avoidance Directive proposal, supra note 1
no DOI — not checkedAnti Tax Avoidance Directive proposal, supra note 1
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no DOI — not checkedAnti Tax Avoidance Directive proposal, supra note 1
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no DOI — not checkedCompromise proposal, supra note 23
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no DOI — not checkedWhile the non-BEPS proposals are important and should be considered, that should occur only in a second round, he said
no DOI — not checkedTax competition within the European Union -Is the CCCTB-directive a solution?
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no DOI — not checkedref48
What this badge says. CiteStamped means the CHECKABLE references of this work were clean at the dated check: each resolved to a known work in a public registry, and none carried a retraction notice at that time. It says nothing about the quality, findings, or importance of the work itself, and nothing about references deposited without a DOI.

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