Responsive image

References

Download de app voor meer functionaliteit.

References

Alm, J and B. Torgler (2006), "Culture differences and tax morale in the United States and in Europe Journal of Economic Psychology " Volume 27, Issue 2 , April 2006, Pages 224-246.

Clausing, K. A., (2011), "The revenue effects of multinational form income shifting", Tax Notes, March 28, 2011. Available at SSRN: http://ssrn.com/abstract=2488860.

Commission Expert Group on Taxation of the Digital Economy – Report, 2014.

Dharmapala, D. and Hines Jr., J. R. (2009), Which Countries Become Tax Havens? May 2009. Available at SSRN: http://ssrn.com/abstract=952721 .

Dover R., B. Ferrett B., D. Gravino, E. Jones and S. Merler (2015), Bringing transparency, coordination and convergence to corporate tax policies in the European Union, Part I Assessment of the magnitude of aggressive corporate tax planning, study for the European Parliamentary Research Service.

Egger, P., W. Eggert and H. Winner (2010), "Saving Taxes through Foreign Plant Ownership", Journal of International Economics 81: 99–108.

European Commission (2012a), Communication from the Commission to the European Parliament and the Council: An action plan to strengthen the fight against tax fraud and tax evasion, COM(2012) 722 final.

European Commission (2012b), Commission Recommendation of 6.12.2012 regarding measures intended to encourage third countries to apply minimum standards of good governance in tax matters, C(2012) 8805 final.

European Commission (2012c), Commission Recommendation of 6.12.2012 on aggressive tax planning, C(2012) 8806 final.

European Commission (2015a), Green Paper: Building a Capital Market Union, Staff Working Document SWD(2015) 13 final.

European Commission (2015b), Communication from the Commission to the European Parliament and to the Council: "A Fair and Efficient Corporate Tax System in the European Union: 5 Key Areas for Action", COM(2015) 302 final and the accompanying Staff Working Document "Corporate Income Taxation in the European Union", SWD(2015) 121 final.

European Commission (2015c), Taxation Trends in the European Union 2015.

European Commission (2015d), Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions: Commission Work Programme 2016, COM(2015) 610 final.

European Commission (2015e) Report Tax Reforms in EU Member States 2015.

European Economic Community (1992), Report of the Committee of Independent Experts on Company Taxation ("Ruding report").

European Parliament (2015a), Special Committee on Tax Rulings and Other Measures Similar in Nature or Effect, Report on tax rulings and other measures similar in nature or effect.

European Parliament (2015b), Committee on Economic and Monetary Affairs, Report with recommendations to the Commission on brining transparency, coordination and convergence to Corporate Tax Policies in the Union.

Evers, L. K. (2015), Intellectual Property Box Regimes Tax Planning, Effective Tax Burdens and Tax Policy Options. In-depth analysis prepared for the European Parliament's TAXE Special Committee.

Finke, K. (2013), Tax Avoidance of German Multinationals and Implications for Tax Revenue Evidence from a Propensity Score Matching Approach, mimeo.

Heckemeyer, J. H. and M. Overesch (2013), " Multinationals' profit response to tax differentials: Effect size and shifting channels ", ZEW Discussion Papers 13-045.

International Monetary Fund (2014), "Spillovers in International Corporate Taxation", IMF Policy Paper, May 9.

Kar D. and J. Spanjers (2014), Illicit Financial Flows from the Developing World: 2003-2012, Global Financial Integrity.

Konrad, K. A. and Stolper, T. (2015), Coordination and the Fight Against Tax Havens, March 2015. CEPR Discussion Paper No. DP10519. Available at SSRN: http://ssrn.com/abstract=2588422 .

Lee L-E, M. Moscardi, G. Trivedi and M. Shakdwipee (2015), Re‐Examining the Tax Gap, The Tax Gap in the MSCI World, MSCI ESG Research.

OECD (2013a), Addressing Base Erosion and Profit Shifting, OECD Publishing.

OECD (2013b), Action Plan on Base Erosion and Profit Shifting, OECD Publishing.

OECD (2014), Neutralising the Effects of Hybrid Mismatch Arrangements, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris.

OECD (2015a), Addressing the Tax Challenges of the Digital Economy, Action 1 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris.

OECD (2015b), Neutralising the Effects of Hybrid Mismatch Arrangements, Action 2 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris.

OECD (2015c), Designing Effective Controlled Foreign Company Rules, Action 3 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris.

OECD (2015d), Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris.

OECD (2015e), Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance, Action 5 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris.

OECD (2015f), Preventing the Granting of Treaty Benefits in Inappropriate Circumstances, Action 6 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris.

OECD (2015g), Preventing the Artificial Avoidance of Permanent Establishment Status, Action 7 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris.

OECD (2015h), Aligning Transfer Pricing Outcomes with Value Creation, Actions 8-10 - 2015 Final Reports, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris.

OECD (2015i), Measuring and Monitoring BEPS, Action 11 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris.

OECD (2015j), Mandatory Disclosure Rules, Action 12 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris.

OECD (2015k), Transfer Pricing Documentation and Country-by-Country Reporting, Action 13 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris.

OECD (2015l), Making Dispute Resolution Mechanisms More Effective, Action 14 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris.

OECD (2015m), Developing a Multilateral Instrument to Modify Bilateral Tax Treaties, Action 15 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris.

OECD (2015n), Executive Summaries, 2015 Final Reports, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris.

Ramboll Management Consulting and Corit Advisory (2016), Study on Structures of Aggressive Tax Planning and Indicators, European Commission Taxation Paper, 61.

Sullivan, M. (2004), Data Show Dramatic Shift Of Profits to Tax Havens, Tax Notes, 1190-1200.

Tax Justice Network, Financial Secrecy Index, http://www.financialsecrecyindex.com/.

Vella, J. (2015), Nominal vs. Effective Corporate Tax Rates Applied by MNEs and an Overview of Aggressive Tax Planning Tools, Instruments and Methods. In-depth analysis prepared for the European Parliament's TAXE Special Committee.

VVA Consulting and ZEW (2015), SME taxation in Europe – An empirical study of applied corporate income taxation for SMEs compared to large enterprises.

Zoromé, A. (2007), Concept of Offshore Financial Centers: In Search of an Operational Definition, IMF WP/07/87.

EY Taxlaw NL verschaft de mogelijkheid tot:
  • het full text doorzoeken van de verdragen en regelgeving met daarbij filters om het zoekgebied nader af te bakenen;
  • het full text doorzoeken van de gedelegeerde regelgeving, beleidsbesluiten en jurisprudentie;
  • het kunnen sorteren van de gedelegeerde regelgeving, beleidsbesluiten en jurisprudentie op datum, titel en instantie;
Responsive image
Responsive image
  • het oproepen van artikelversies tot enige jaren terug;
  • het maken van aantekeningen op artikelniveau;
  • de creatie van dossiers voor de opslag van snelkoppelingen naar veelvuldig geraadpleegde wetsartikelen;
  • het delen via mail en sociale media van artikelteksten met desgewenst een additioneel bericht.