2011

Taxing multinationals under union wage bargaining

The anatomy of tax avoidance counteraction: abuse of law in a tax context at member state and European Union level

The asymmetrical treatment of debt and equity finance under UK tax law

The delicate balance: tax, discretion and the rule of law

The Economic Effects of EU Tax Jurisprudence

The European Commission's proposal for a common consolidated corporate tax base

The GAAR and the taxing of democracy: expert comment

The impact of the Centros line of case-law and its concept of abuse of law on domestic company law - a response

The role of the corporate income tax as an automatic stabiliser

The tax treatment of debt and equity

The taxation of foreign profits

Transparency in reporting financial data by multinational corporations

VAT and the EU internal market: the paradoxes of harmonisation

Wages and International Tax Competition

Weald Leasing. Application of the abuse of law test in the VAT sphere

What do we know about effects of fiscal consolidation on short term growth? Implications for the UK

Will the bank levy meet its objectives?

Will the reform of the institutional framework restore fiscal stability in the eurozone?

Zinsschranke, Verlustverrechnungsbeschränkung und steuerpolitische Zukunftserwartungen aus Unternehmenssicht