Reflections on the EU objectives in addressing aggressive tax planning and harmful tax practices Final Report. CEPS Report November 2019 [PDF]
This Report analyses the EU’s instruments to tackle aggressive tax planning and harmful tax practices. Based on desk research, interviews with stakeholders and expert assessments, it considers the coherence, relevance, and added value of the EU’s ...
Campmas, Alexandra +4 more
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Explaining specific taxes management and use in the health sector: a qualitative study. [PDF]
Kooshkebaghi M +2 more
europepmc +1 more source
Tax avoidance revisited: exploring the boundaries of anti-avoidance rules in the EU BEPS context [PDF]
Analysis of Belgian anti-avoidance rules in tax ...
Peeters, Bart
core +1 more source
Navigating white academe during crisis: The impact of COVID-19 and racial violence on women of color professionals. [PDF]
Melaku TM, Beeman A.
europepmc +1 more source
Back to the Future – the Marginal Utility of History in Economics [PDF]
Economics and economic history share many fundamental research problems and have a rich shared intellectual history. Still, works by economic historians are rarely read or referenced in economics.
Eivind Merok, Nils August Andresen
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The “abuse of right” in EU company law and EU tax law: A re-reading of the ECJ case-law and the quest for a unitary notion [PDF]
This article discusses whether, in light of the developments of the ECJ case-law in different areas, and in particular in the areas of EU company law and EU tax law, it is possible to identify a unitary concept of “abuse of rights” in EU law, and whether
Cerioni, L
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Why has the taxing policy on sugar sweetened beverages not reduced their purchase in Iranian households? [PDF]
Ghodsi D +8 more
europepmc +1 more source
The Social Dimension of the European Union: A Means to lock out Social Competition? [PDF]
Bilbao-Ubillos J.
europepmc +1 more source
Conflict of Laws in the Uniform Commercial Code [PDF]
Pulsatilla vernalis is one of several endangered plant species that benefit from wildfires and small scale disturbance events that repel competing vegetation and create open patches in the vegetation cover. Previous studies argue that Pulsatilla vernalis
Rheinstein, Max
core +2 more sources
The positive side of Lisbon Treaty [PDF]
The Lisbon Treaty or Reform Treaty represent in brief the current position of the European Union member states towards the idea of European economic integration.
Florin Bonciu
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