Putting technology to good use for society: the role of corporate, competition and tax law by Armour, J, Enriques, L, Ezrachi, A, Vella, J

“…In this essay, prepared as a chapter for the first phase of the British Academy ‘The Future of the Corporation’ initiative, we reflect upon the role that corporate, competition and tax law can play both to facilitate innovation and simultaneously assuage emergent societal risks arising from new technologies. …”

Comments of the Max Planck Institute for Intellectual Property, Competition and Tax Law on the white paper by the directorate-general for competition of April 2008 on damages actions for breach of the EC antitrust rules by Drexl, J, Gallego, B, Enchelmaier, S, Mackenrodt, M, Podszun, K

“…The Max Planck Institute for Intellectual Property, Competition and Tax Law is a research institute within the Max Planck Society for the Advancement of Arts and Science. …”

Comments of the Max Planck Institute for Intellectual Property, Competition and Tax Law on the directorate-general competition discussion paper of december 2005 on the application of art. 82 of the EC treaty to exclusionary abuses by Drexl, J, Gallego, B, Enchelmaier, S, Leistner, M, Mackenrodt, M

“…The Max Planck Institute for Intellectual Property, Competition and Tax Law is a research institute within the Max Planck Society for the Advancement of Science. …”

Tax and the UK post-Brexit: introduction to the Brexit articles by Loutzenhiser, G

“…Introduces a special issue of B.T.R. on the complexities Brexit poses for UK taxation, including the politico-economic context, the extent to which Brexit is responsible for economic disruption, the tax opportunities Brexit offers, state aid developments, and the impact of ECJ cases on UK tax law.…”

Philosophical theorising on taxation by Loutzenhiser, G

“…This review article examines two collected-works books: Taxation: Philosophical Perspectives, edited by Martin O’Neill and Shepley Orr, and Philosophical Foundations of Tax Law, edited by Monica Bhandari. It is argued that the two books reflect a high-quality but also fragmented body of philosophical work on taxation with a surprising degree of silo working. …”

Rethinking legal taxonomies for the gig economy by Adams, A, Freedman, J, Prassl, J

“…Both tax law and employment law incentivize engagers of labour to structure their workforce as a crowd of self-employed micro-entrepreneurs. …”

Designing a general anti-abuse rule: striking a balance by Freedman, J

“…GAARs are not the appropriate mechanism for a fundamental rewriting of domestic or international tax law, but they are a valuable element of the statute book in the fight to combat artificial tax arrangements.…”

Why has the UK corporation tax raised so much revenue? by Devereux, M, Griffith, R, Klemm, A

“…Possible explanations include the following: changes in tax law that may have increased effective tax rates; other factors such as higher profitability or different macro-economic conditions may have led to higher effective tax rates; and finally the size of the corporate sector may have increased. …”

Internationalization and business tax revenue - evidence from Germany by Becker, J, Fuest, C

“…This counterintuitive result may be explained by higher tax avoidance activity of purely national firms or by legal provisions in the tax law which can be used as tax loopholes in the case of domestic transactions as opposed to cross-border transactions.…”

The vagueness of tax fairness: A discursive analysis of the commission’s ‘fair tax agenda’ by Pirlot, A

“…This raises questions on the future of EU tax law, the commission’s role in responding to European citizens’ concerns, and achieving tax fairness. …”

Improving (not perfecting) tax legislation: rules and principles revisited by Freedman, J

“…It is frequently argued that real improvements in tax law require a coherent underlying policy, not just drafting changes. …”

Reverberation of Legal Principles: Further Thoughts on the Development of an EU Principle of Prohibition of Abuse of Law by de la Feria, R

“…Fundamental questions immediately arose and were the subject of intensive debate such as: the scope of application of the principle - would it apply to other areas of tax law, in particular to corporate taxation; the criteria for application of the principle – how would the abuse test set out by the Court in Halifax be applied; and, the nature and implications of this 'principle' - interpretative, general, or neither. …”