Keyphrases
Tax Treaties
100%
Treaty Networks
100%
Profit Shifting
46%
Base Erosion
46%
Third Countries
40%
EU Law
26%
Double Taxation
20%
European Commission
13%
State Aid
13%
Tax Avoidance
13%
Treaty-based
13%
Double Non-taxation
13%
Tax Dispute Resolution
13%
Article 107 TFEU
13%
Bilateral Tax Treaties
13%
Post-accession
13%
Double Taxation Treaties
13%
Binding Arbitration
13%
Policy Choice
6%
Taxation
6%
Tax System
6%
Law
6%
Treaties
6%
Shareholders
6%
Economic Activity
6%
Taxpayers
6%
Potential Impact
6%
Specific Tax
6%
Domestic Law
6%
Carve-outs
6%
Luxembourg
6%
Three-field
6%
European Court of Justice
6%
EU Fundamental Rights
6%
Freedom of Establishment
6%
Aggressive Tax Planning
6%
Treaty Shopping
6%
European Union Law
6%
Misapplication
6%
Secondary Law
6%
Grandfathers
6%
Non-EU
6%
McDonald's
6%
Abuse of Law
6%
Permanent Establishment
6%
State Taxes
6%
Tax Disputes
6%
Principal Purpose Test
6%
Pre-accession
6%
Open Skies
6%
Objective Test
6%
Extreme Pathways
6%
Overcompensation
6%
Discriminatory Treatment
6%
Purely Internal Situation
6%
Group Litigation
6%
Subjective Test
6%
Social Sciences
Taxation
100%
International Instruments
52%
Organisation for Economic Co-Operation and Development
33%
Third Countries
28%
EU Law
19%
Acquisitions
14%
European Commission
9%
Dispute Resolution
9%
State Aid
9%
Tax Avoidance
9%
Arbitration
9%
Investors
4%
Ownership
4%
Territory
4%
Court of Justice
4%
Freedom of Establishment
4%
Pre-Accession
4%
Luxembourg
4%
Tax System
4%
Economics, Econometrics and Finance
Double Taxation
100%
Organisation for Economic Co-Operation and Development
31%
Acquisitions
18%
Taxation
13%
Tax Avoidance
9%
Dispute Resolution
9%
Subsidy
9%
Arbitration
9%
Investors
4%
Tax System
4%
Justice
4%
Ownership
4%
Tax Planning
4%
State Tax
4%