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Limiting Benefit Shopping: Measures of Four Large EU Member States to Counter Erosion of Their Dividend Tax
Evers, Maikel; Graaf, Arnaud de - In: EC tax review 19 (2010) 5, pp. 188-199
Persistent link: https://www.econbiz.de/10008704908
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Limiting Benefit Shopping: Outline of a Measure to Counter Erosion of the Dividend Tax Base in the EU
Evers, Maikel; Graaf, Arnaud de - In: EC tax review 19 (2010) 6, pp. 238-247
Persistent link: https://www.econbiz.de/10008744430
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Avoidance of international double taxation: Community or joint policy?
Graaf, Arnaud de - In: EC tax review (1998) 4, pp. 276-285
Persistent link: https://www.econbiz.de/10007246981
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Worrying Interpretation of Liable to Tax: OECD Clarification Would Be Welcome
Graaf, Arnaud de; Ptgens, Frank - In: Intertax : international tax review 39 (2011) 4, pp. 169-178
Persistent link: https://www.econbiz.de/10008899961
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Designing an anti-treaty shopping provision: an alternative approach
de Graaf, Arnaud - In: EC tax review 17 (2008) 1, pp. 12-23
Persistent link: https://www.econbiz.de/10007900990
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The implications of the judgment in the D case: the perspective of two non-believers
de Graaf, Arnaud; Janssen, Geert - In: EC tax review 14 (2005) 4, pp. 173-189
Persistent link: https://www.econbiz.de/10007226694