{"id":"https://openalex.org/W2198614556","doi":"https://doi.org/10.59403/3hh540h","title":"BEPS Impact on EU Law: Hybrid Payments and Abusive Tax Behaviour","display_name":"BEPS Impact on EU Law: Hybrid Payments and Abusive Tax Behaviour","publication_year":2015,"publication_date":"2015-03-12","ids":{"openalex":"https://openalex.org/W2198614556","doi":"https://doi.org/10.59403/3hh540h","mag":"2198614556"},"language":"en","primary_location":{"id":"doi:10.59403/3hh540h","doi":"https://doi.org/10.59403/3hh540h","is_oa":false,"landing_page_url":"https://doi.org/10.59403/3hh540h","pdf_url":null,"source":{"id":"https://openalex.org/S2764746468","display_name":"European Taxation","issn_l":"0014-3138","issn":["0014-3138","2352-9199"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","jufo-1"],"host_organization":"https://openalex.org/P4324113518","host_organization_name":"IBFD","host_organization_lineage":["https://openalex.org/P4324113518"],"host_organization_lineage_names":["IBFD"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"European Taxation","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5016119815","display_name":"E. Kokolia","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"E. Kokolia","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5008710470","display_name":"Evgenia Chatziioakeimidou","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"E. Chatziioakeimidou","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":12.7185,"has_fulltext":false,"cited_by_count":13,"citation_normalized_percentile":{"value":0.98222669,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":87,"max":99},"biblio":{"volume":"55","issue":"4","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.9970999956130981,"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"}},"topics":[{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.9970999956130981,"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"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.002199999988079071,"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"}},{"id":"https://openalex.org/T14448","display_name":"EU Law and Policy Analysis","score":0.00039999998989515007,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/beps","display_name":"BEPS","score":0.8870000243186951},{"id":"https://openalex.org/keywords/hybrid-mismatch-arrangements","display_name":"hybrid mismatch arrangements","score":0.6850000023841858},{"id":"https://openalex.org/keywords/treaty-benefits","display_name":"treaty benefits","score":0.6949999928474426},{"id":"https://openalex.org/keywords/aggressive-tax-planning","display_name":"aggressive tax planning","score":0.7860000133514404},{"id":"https://openalex.org/keywords/corporate-tax-avoidance","display_name":"corporate tax avoidance","score":0.953000009059906},{"id":"https://openalex.org/keywords/eu-tax-law","display_name":"EU tax law","score":0.6700000166893005},{"id":"https://openalex.org/keywords/eu-law","display_name":"European Union law","score":0.5419999957084656},{"id":"https://openalex.org/keywords/international-tax-cooperation","display_name":"international tax cooperation","score":0.33799999952316284}],"concepts":[{"id":"https://openalex.org/C21883318","wikidata":"https://www.wikidata.org/wiki/Q2297847","display_name":"Deliverable","level":2,"score":0.7560155987739563},{"id":"https://openalex.org/C2777351106","wikidata":"https://www.wikidata.org/wiki/Q49371","display_name":"Legislation","level":2,"score":0.6582538485527039},{"id":"https://openalex.org/C145097563","wikidata":"https://www.wikidata.org/wiki/Q1148747","display_name":"Payment","level":2,"score":0.6294952630996704},{"id":"https://openalex.org/C2780791683","wikidata":"https://www.wikidata.org/wiki/Q846785","display_name":"Action (physics)","level":2,"score":0.5002915859222412},{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.4781128764152527},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.4748307168483734},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4583979547023773},{"id":"https://openalex.org/C18547055","wikidata":"https://www.wikidata.org/wiki/Q47417","display_name":"International economics","level":1,"score":0.43232598900794983},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.40759843587875366},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.38863661885261536},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.2546955943107605},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.18072247505187988},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.1063288152217865},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.0},{"id":"https://openalex.org/C62520636","wikidata":"https://www.wikidata.org/wiki/Q944","display_name":"Quantum mechanics","level":1,"score":0.0},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.59403/3hh540h","doi":"https://doi.org/10.59403/3hh540h","is_oa":false,"landing_page_url":"https://doi.org/10.59403/3hh540h","pdf_url":null,"source":{"id":"https://openalex.org/S2764746468","display_name":"European Taxation","issn_l":"0014-3138","issn":["0014-3138","2352-9199"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","jufo-1"],"host_organization":"https://openalex.org/P4324113518","host_organization_name":"IBFD","host_organization_lineage":["https://openalex.org/P4324113518"],"host_organization_lineage_names":["IBFD"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"European Taxation","raw_type":"journal-article"},{"id":"pmh:oai:dial.uclouvain.be:boreal:203487","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/2078.1/203487","pdf_url":null,"source":{"id":"https://openalex.org/S4306401974","display_name":"DIAL (Catholic University of Leuven)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I99464096","host_organization_name":"KU Leuven","host_organization_lineage":["https://openalex.org/I99464096"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"IBFD Journal Articles - Europe, Vol. 55, no.4, p. / (2015)","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.666700005531311,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":8,"referenced_works":["https://openalex.org/W984404942","https://openalex.org/W1558118098","https://openalex.org/W1779199311","https://openalex.org/W2098885134","https://openalex.org/W2243752738","https://openalex.org/W2756722564","https://openalex.org/W2916551682","https://openalex.org/W6824991772"],"related_works":["https://openalex.org/W2256949822","https://openalex.org/W984404942","https://openalex.org/W2413250576","https://openalex.org/W2098885134","https://openalex.org/W4390295436","https://openalex.org/W1490271613","https://openalex.org/W2769859198","https://openalex.org/W2650215946","https://openalex.org/W2430250229","https://openalex.org/W4390294431"],"abstract_inverted_index":{"The":[0,44],"authors,":[1],"in":[2,33,64],"this":[3],"article,":[4],"analyse":[5],"the":[6,17,28,53,61],"OECD\u2019s":[7],"deliverables":[8],"from":[9],"16":[10],"September":[11],"2014":[12],"on":[13,26],"Action":[14,24],"2,":[15],"\u201cNeutralising":[16],"effects":[18],"of":[19,30],"Hybrid":[20],"Mismatch":[21],"Arrangements\u201d":[22],"and":[23,71],"6":[25],"\u201cPreventing":[27],"Granting":[29],"Treaty":[31],"Benefits":[32],"Inappropriate":[34],"Circumstances\u201d,":[35],"as":[36,38],"well":[37],"recently":[39],"adopted":[40],"relevant":[41],"EU":[42,54],"legislation.":[43],"authors":[45],"consider":[46],"whether":[47],"targeted":[48],"measures":[49],"are":[50],"necessary":[51],"at":[52,60],"level":[55,63],"to":[56,66],"incorporate":[57],"solutions":[58],"proposed":[59],"OECD":[62],"order":[65],"tackle":[67],"aggressive":[68],"tax":[69,73],"planning":[70],"corporate":[72],"avoidance.":[74]},"counts_by_year":[{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":2},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":8},{"year":2015,"cited_by_count":1}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2016-06-24T00:00:00"}
