{"id":"https://openalex.org/W2579140909","doi":"https://doi.org/10.59403/38z2qzx","title":"European and International Tax Cooperation: Legal Basis, Practice, Burden of Proof, Legal Protection and Requirements","display_name":"European and International Tax Cooperation: Legal Basis, Practice, Burden of Proof, Legal Protection and Requirements","publication_year":2010,"publication_date":"2010-12-27","ids":{"openalex":"https://openalex.org/W2579140909","doi":"https://doi.org/10.59403/38z2qzx","mag":"2579140909"},"language":"en","primary_location":{"id":"doi:10.59403/38z2qzx","doi":"https://doi.org/10.59403/38z2qzx","is_oa":false,"landing_page_url":"https://doi.org/10.59403/38z2qzx","pdf_url":null,"source":{"id":"https://openalex.org/S4393917763","display_name":"Bulletin for international taxation","issn_l":"1819-5490","issn":["1819-5490","2352-9202"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-scientific","jufo-1","norway-1","poland-20","russia-white-list-3"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Bulletin for International 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/A5052401402","display_name":"Roman Seer","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I904495901","display_name":"Ruhr University Bochum","ror":"https://ror.org/04tsk2644","country_code":"DE","type":"education","lineage":["https://openalex.org/I904495901"]}],"countries":["DE"],"is_corresponding":false,"raw_author_name":"R. Seer","raw_affiliation_strings":["University of Bochum - Faculty of Law"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Bochum - Faculty of Law","institution_ids":["https://openalex.org/I904495901"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5008222852","display_name":"Isabel Gabert","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"I. Gabert","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":5.5021,"has_fulltext":false,"cited_by_count":15,"citation_normalized_percentile":{"value":0.96314055,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"65","issue":"2","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":0.9990000128746033,"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":0.9990000128746033,"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/T12767","display_name":"Conflict of Laws and Jurisdiction","score":0.00019999999494757503,"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"}},{"id":"https://openalex.org/T14448","display_name":"EU Law and Policy Analysis","score":9.999999747378752e-05,"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/international-tax-cooperation","display_name":"international tax cooperation","score":0.9670000076293945},{"id":"https://openalex.org/keywords/burden-of-proof","display_name":"burden of proof","score":0.7889999747276306},{"id":"https://openalex.org/keywords/legal-protection","display_name":"legal protection","score":0.8980000019073486},{"id":"https://openalex.org/keywords/cross-border-transactions","display_name":"cross-border transactions","score":0.859000027179718},{"id":"https://openalex.org/keywords/internationalization","display_name":"internationalization","score":0.8029999732971191}],"concepts":[{"id":"https://openalex.org/C97509610","wikidata":"https://www.wikidata.org/wiki/Q3141064","display_name":"Internationalization","level":2,"score":0.5462205410003662},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5371087193489075},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.4881044328212738},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.4529026448726654},{"id":"https://openalex.org/C55674860","wikidata":"https://www.wikidata.org/wiki/Q856251","display_name":"Tax law","level":3,"score":0.4504668116569519},{"id":"https://openalex.org/C55447825","wikidata":"https://www.wikidata.org/wiki/Q4394526","display_name":"International law","level":2,"score":0.41660264134407043},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.40681159496307373},{"id":"https://openalex.org/C155202549","wikidata":"https://www.wikidata.org/wiki/Q178803","display_name":"International trade","level":1,"score":0.40206536650657654},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.37837496399879456},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3314020037651062},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.2628104090690613},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.25309497117996216},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2281396985054016},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.2221986949443817}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.59403/38z2qzx","doi":"https://doi.org/10.59403/38z2qzx","is_oa":false,"landing_page_url":"https://doi.org/10.59403/38z2qzx","pdf_url":null,"source":{"id":"https://openalex.org/S4393917763","display_name":"Bulletin for international taxation","issn_l":"1819-5490","issn":["1819-5490","2352-9202"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-scientific","jufo-1","norway-1","poland-20","russia-white-list-3"],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Bulletin for International Taxation","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.8046000003814697},{"display_name":"Partnerships for the goals","id":"https://metadata.un.org/sdg/17","score":0.5217000246047974}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":4,"referenced_works":["https://openalex.org/W2762026385","https://openalex.org/W3029152979","https://openalex.org/W4252974557","https://openalex.org/W4390294784"],"related_works":["https://openalex.org/W7217009343","https://openalex.org/W4318256673","https://openalex.org/W134190257","https://openalex.org/W7048234397","https://openalex.org/W4413913299","https://openalex.org/W2805870983","https://openalex.org/W3097411833","https://openalex.org/W7053096391","https://openalex.org/W2323034323","https://openalex.org/W2556791605"],"abstract_inverted_index":{"Internationalization":[0],"has":[1],"increased":[2],"the":[3,26,29],"number":[4],"of":[5,34],"tax-relevant":[6],"cross-border":[7],"transactions.":[8],"This":[9],"is":[10],"a":[11],"challenge":[12],"for":[13],"national":[14],"tax":[15,21,46],"regimes":[16],"and":[17,38,44],"demands":[18],"efficient":[19],"international":[20,45],"cooperation.":[22,47],"In":[23],"this":[24],"article,":[25],"authors":[27],"consider":[28],"legal":[30,36],"basis,":[31],"practice,":[32],"burden":[33],"proof,":[35],"protection":[37],"requirements":[39],"with":[40],"regard":[41],"to":[42],"European":[43]},"counts_by_year":[{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":2},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":1},{"year":2014,"cited_by_count":3},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":2}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2017-01-26T00:00:00"}