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The End of the “Luxembourg Effect”: An Analysis of the Protection of Fundamental Freedoms Regarding Exit Taxes and Implementation of Anti-BEPS Measures by the European Union

https://doi.org/10.59403/3f294ry
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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

inferredcites →https://doi.org/10.1007/978-3-319-33407-3openalex-snapshot
Certainty in Law
inferredcites →https://doi.org/10.1093/he/9780199644704.001.0001openalex-snapshot
The Concept of Law
inferredcites →https://doi.org/10.1093/oxrep/grn032openalex-snapshot
The European Commission's proposal for a common consolidated corporate tax base
inferredcites →https://doi.org/10.1111/1467-9337.00157openalex-snapshot
On the Structure of Legal Principles
inferredcites →https://doi.org/10.2139/ssrn.2802281openalex-snapshot
The Luxembourg Effect: Patent Boxes and the Limits of International Cooperation
inferredcites →https://doi.org/10.4000/revus.2783openalex-snapshot
Constitutional Rights and Proportionality
inferredcites →https://doi.org/10.54648/taxi2006037openalex-snapshot
The Impact of European Law on the Relations with Third Countries in the Field of Direct Taxation
inferredcites →https://doi.org/10.54648/taxi2007075openalex-snapshot
Freedom of Establishment in the EC Economic Partnership Agreements: in Search of its Direct Effect on Direct Taxation
inferredcites →https://doi.org/10.5744/ftr.2014.1602openalex-snapshot
What the BEPS?
inferredcites →https://doi.org/10.59403/1nd27ph004openalex-snapshot
Chapter 4: The Meaning of Tax Avoidance and Aggressive Tax Planning in European Union Tax Law: Some Thoughts in Connection with the Reaction to Such Practices by the European Union
inferredcites →https://doi.org/10.59403/1zpe1sjopenalex-snapshot
Exit Taxes on Various Types of Corporate Reorganizations in Light of EU Law
inferredcites →https://doi.org/10.59403/28ef6byopenalex-snapshot
Neutrality and Territoriality – Competing or Converging Concepts in European Tax Law?
inferredcites →https://doi.org/10.59403/3nw1w3eopenalex-snapshot
Anti-Tax Avoidance Directive (2016/1164): New EU Policy Horizons
inferredcites →https://doi.org/10.59403/3zrgegyopenalex-snapshot
EU Tax Law – Direct Taxation – 2017

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

inferred← citeshttps://doi.org/10.2139/ssrn.4696569openalex-extracted
Tax It before Exit: Exit Taxation and Greenfield Investments
inferred← citeshttps://doi.org/10.59403/1a7mxkx013openalex-snapshot
Chapter 12: The Role of the Anti-Tax Avoidance Directive in Restoring Fairness and Ensuring Sustainability of the International Tax Framework – A Legal Assessment
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