This article aims to examine the role of the subjective element in how certain transactions should be taxed according to the international tax system in cases of tax abuse and aggressive tax planning (ATP). This article also analyses the nature and the different scope of the taxpayer's...

Multinational enterprises make use of aggressive tax planning strategies because they are able to operate in the legal vacuum that exists between nation states. The tax burden is not mitigated by falsifying the facts of tax-relevant events (as in the case of tax evasion) or through simulation of...

This article discusses the issue of profit shifting and "aggressive" tax planning by multinational firms. The article makes two contributions. First, it provides some background information to the debate by giving a brief overview of existing empirical studies on profit shifting and by...

Increasingly linked by regional and global ties, national economies depend more than ever on international investments and trade. While trade and investment have become international, however, taxation has remained national, preserving and strengthening one of the few remaining barriers to...

In this paper it is controversially suggested that international tax law is broader than the traditional view of most academics. In addition to domestic laws that cover cross-border transactions and double taxation agreements (or their multilateral counterparts) there is a special consensus...

The purpose of this article is to demonstrate that the introduction of legal definition of aggressive tax planning (ATP) together with anti-ATP rules by the European Commission under the Securing the Activity Framework of Enablers (SAFE) initiative is an example of legislative inflation of the...

This article presents an empirical survey of ECJ case law in the field of direct taxes from 1983 through 2013. This systematic retrospective uses aggregated metadata about all 267 cases which have been referred to the ECJ over that 30-year period

What rules of EU law in the field of direct taxes are clear and can be applied at the national level without additional interpretative guidance of the Court of Justice of the European Union (CJEU)? This article applies computational methods, and network science in particular, to analyse which...