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European Taxation

International Bureau of Fiscal Documentation

ABDC B
Abstract coverage—see Methodology
Recent paperssorted by most recent
PaperYearCitations
Opinion Statement CFE 2/2025 on Technical Simplification of the EU Anti-Tax Avoidance Directive (ATAD)
CFE Tax Advisers Europe
20260 citations
Parliament
Angelika Xygka
20260 citations
The Withdrawal of the ATAD 3 Directive – An Analysis of Attempts to Define the Required Physical Substance of EU Holding Companies
Jakub Jankowski
20260 citations
Council
Angelika Xygka
20260 citations
Are Micro Home Office PEs Tackled under the 2025 Update to the Commentary on the OECD Model?
Mădălina Cotruț
20260 citations
The Belgian Dividend Withholding Tax Exemption Cases: Scope for Reasonable Doubt that the Object and Purpose of the Parent-Subsidiary Directive (2011/96) Had Been Defeated?
Maarten De Wilde & T.Mees Vergouwen
20260 citations
Parliament
Angelika Xygka
20260 citations
Bridging Legal Doctrine and Data Science: Machine Learning for the Detection of “Artificial Arrangements” under EU Tax Law
Zuzanna Jagła
20260 citations
Emerging Limits on National Carbon Taxes: Reflections on the Advocate General’s Opinion in Nitrogénművek (C-519/24)
Gergely Czoboly & Gabriella Erdős
20260 citations
Commission
Angelika Xygka
20260 citations
Wealth Transfers, Taxation and the Valuation of Private Firms: A Constitutional Court Decision Regarding the Proportionality Principle
António Martins & Daniel Taborda
20260 citations
Commission
Angelika Xygka
20260 citations
Council
Angelika Xygka
20260 citations
Opinion Statement CFE 3/2025 on the European Commission Consultation Concerning the “28th Regime” for Start-Ups and Scale-Ups
CFE Tax Advisers Europe
20260 citations
Hybrid Financial Instruments under Italian Tax Law: The Case of Participating Financial Instruments
M. Barcellona et al.
20260 citations
Nordcurrent Group: Interpretation of the Anti-Abuse Provision in the EU Parent-Subsidiary Directive – Opinion Statement ECJ-TF 2/2025 on the CJEU Decision of 3 April 2025 in Nordcurrent Group UAB (Case C-228/24)
Georg Kofler et al.
20252 citations
Global Tax Shifts for HNWIs: The End of the UK Res Non-Dom and Evolving International Approaches
E. Catinari
20251 citations
Pillar Two and Luxembourg’s CFC Tax Regime: A Roadmap to Tax Liability and Compliance
K-A. Tampakoudi
20251 citations
HNWIs and the Italian Tax System – The Link Between the Flat Tax and the “Impatriate” Regime: Insights from Revenue Ruling 16/2025
G. Giardina et al.
20251 citations
20 Years after Marks & Spencer: Was It Over Then? And Is It Over Now?
A. Karadima
20250 citations

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