{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","description":"This cluster of papers focuses on the European Union tax law and policy, particularly addressing issues such as tax avoidance, corporate taxation, financial reporting, cross-border taxation, the implementation of General Anti-Avoidance Rules (GAARs), and the impact of EU directives on member states' tax systems. The papers also explore the balance between tax sovereignty and the fundamental freedoms within the EU, as well as the harmonization of tax regulations across borders.","keywords":[{"id":"https://openalex.org/keywords/tax-law","display_name":"tax law","score":0.4561},{"id":"https://openalex.org/keywords/value-added-tax","display_name":"value added tax","score":0.4988},{"id":"https://openalex.org/keywords/income-tax","display_name":"income tax","score":0.2923},{"id":"https://openalex.org/keywords/international-taxation","display_name":"international taxation","score":0.6162},{"id":"https://openalex.org/keywords/tax-treaties","display_name":"tax treaties","score":0.8696},{"id":"https://openalex.org/keywords/tax-avoidance","display_name":"tax avoidance","score":0.3101},{"id":"https://openalex.org/keywords/corporate-taxation","display_name":"corporate taxation","score":0.3452},{"id":"https://openalex.org/keywords/corporate-income-tax","display_name":"corporate income tax","score":0.3654},{"id":"https://openalex.org/keywords/double-taxation","display_name":"double taxation","score":0.7637},{"id":"https://openalex.org/keywords/international-tax-law","display_name":"international tax law","score":0.8852},{"id":"https://openalex.org/keywords/tax-litigation","display_name":"tax litigation","score":0.5472},{"id":"https://openalex.org/keywords/eu-tax-law","display_name":"EU tax law","score":0.8798},{"id":"https://openalex.org/keywords/tax-liability","display_name":"tax liability","score":0.3664},{"id":"https://openalex.org/keywords/tax-harmonization","display_name":"tax harmonization","score":0.6436},{"id":"https://openalex.org/keywords/inheritance-tax","display_name":"inheritance tax","score":0.4374},{"id":"https://openalex.org/keywords/tax-accounting","display_name":"tax accounting","score":0.3054},{"id":"https://openalex.org/keywords/tax-exemption","display_name":"tax exemption","score":0.2152},{"id":"https://openalex.org/keywords/transfer-pricing","display_name":"transfer pricing","score":0.2435},{"id":"https://openalex.org/keywords/capital-gains-tax","display_name":"capital gains tax","score":0.4189},{"id":"https://openalex.org/keywords/german-tax-law","display_name":"German tax law","score":0.8659},{"id":"https://openalex.org/keywords/tax-audit","display_name":"tax audit","score":0.2222},{"id":"https://openalex.org/keywords/taxpayer-rights","display_name":"taxpayer rights","score":0.5294},{"id":"https://openalex.org/keywords/oecd-model-tax-convention","display_name":"OECD Model Tax Convention","score":0.9398},{"id":"https://openalex.org/keywords/international-tax-cooperation","display_name":"international tax cooperation","score":0.6769},{"id":"https://openalex.org/keywords/withholding-tax","display_name":"withholding tax","score":0.4731}],"legacy_keywords":"Tax Avoidance; EU Law; Corporate Taxation; Financial Reporting; Cross-Border Taxation; General Anti-Avoidance Rules (GAARs); Directive 2013/34/EU; Mergers and Acquisitions; VAT Directives; Sovereignty","ids":{"openalex":"https://openalex.org/T14030","wikipedia":"https://en.wikipedia.org/wiki/Tax_law"},"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"},"siblings":[{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance"},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance"},{"id":"https://openalex.org/T10517","display_name":"Financial Literacy, Pension, Retirement Analysis"},{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies"},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance"},{"id":"https://openalex.org/T11653","display_name":"Financial Distress and Bankruptcy Prediction"},{"id":"https://openalex.org/T11903","display_name":"Private Equity and Venture Capital"},{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance"},{"id":"https://openalex.org/T12276","display_name":"Risk Management in Financial Firms"},{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers"},{"id":"https://openalex.org/T12509","display_name":"Corporate Insolvency and Governance"},{"id":"https://openalex.org/T12544","display_name":"Working Capital and Financial Performance"},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting"},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management"},{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior"},{"id":"https://openalex.org/T13972","display_name":"Business Law and Ethics"},{"id":"https://openalex.org/T14138","display_name":"Life Cycle Costing Analysis"},{"id":"https://openalex.org/T14180","display_name":"Law, logistics, and international trade"},{"id":"https://openalex.org/T14183","display_name":"Banking Sector Performance and Management"},{"id":"https://openalex.org/T14239","display_name":"Business, Education, Mathematics Research"},{"id":"https://openalex.org/T14419","display_name":"Banking Systems and Strategies"}],"works_count":333633,"cited_by_count":103599,"works_api_url":"https://api.openalex.org/works?filter=topics.id:T14030","updated_date":"2026-10-21T03:01:35","created_date":"2024-01-23T15:27:20"}