"How does EU law affect Member State corporate tax systems and the cross-border activities of companies? This unique study traces the historical development of EU corporate tax law and provides an in-depth analysis of a number of issues affecting companies, groups of companies and permanent...

Intro -- Foreword -- Preface -- Contents -- TABLE OF CASES -- TABLE OF LEGISLATION -- TABLE OF INTERNATIONAL INSTRUMENTS -- Introduction -- 1. Aggressive Tax Planning, Good Governance in Tax Matters and Corporate Social Responsibility: The New Themes -- 1.1. Harmful Tax Competition, Tax Havens,...

Recently, a number of exit tax regimes have been referred to the Court of Justice, on the basis that they are obstructing the cross-border movement of companies. There are no decided cases on exit taxes affecting corporate mobility – only cases affecting the mobility of individuals. This...

In this article, the link between Corporate Social Responsibility (CSR) and aggressive tax planning was considered, in the backdrop of recent parliamentary hearings and investigations over the aggressive tax planning of multinationals. It was questioned whether companies that engage in...

This article examines the compatibility of the proposals produced in respect of the OECD/G20 Base Erosion and Profiting Shifting Action Plan with EU law. Where relevant, the author also reviews the compatibility of the recent EU measures that address aggressive tax planning

This paper was commissioned by the Singapore Management University (SMU), with a focus on Singapore. In this paper, the author examines the advent of global standards for automatic exchange of information, following intense political interest in the European Union and the USA. From an EU law...

This paper will review themes arising from the OECD/G20 BEPS project and the final deliverables published in October 2015. The author examines some reverberations from the final deliverables and post-BEPS developments. The author questions whether the final deliverables address the problems...