{"id":"https://openalex.org/W4241409030","doi":"https://doi.org/10.54648/ecta2003046","title":"Corporate tax jurisdiction in the EU with respect to branches and subsidiaries;; dislocation distinguished from discrimination and disparity; a plea for territoriality","display_name":"Corporate tax jurisdiction in the EU with respect to branches and subsidiaries;; dislocation distinguished from discrimination and disparity; a plea for territoriality","publication_year":2003,"publication_date":"2003-12-01","ids":{"openalex":"https://openalex.org/W4241409030","doi":"https://doi.org/10.54648/ecta2003046","mag":"2140646257"},"language":"en","primary_location":{"id":"doi:10.54648/ecta2003046","doi":"https://doi.org/10.54648/ecta2003046","is_oa":false,"landing_page_url":"https://doi.org/10.54648/ecta2003046","pdf_url":null,"source":{"id":"https://openalex.org/S73109968","display_name":"EC Tax Review","issn_l":"0928-2750","issn":["0928-2750","1875-8363"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","jufo-2","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319965","host_organization_name":"Springer Nature","host_organization_lineage":["https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"EC Tax Review","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/A5014541178","display_name":"Peter J. Wattel","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Peter J. Wattel","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5014541178"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":21,"citation_normalized_percentile":{"value":0.74417981,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":98},"biblio":{"volume":"12","issue":"Issue 4","first_page":"194","last_page":"202"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.9901999831199646,"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":0.9901999831199646,"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":0.006000000052154064,"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":0.00139999995008111,"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/eu-tax-law","display_name":"EU tax law","score":0.6740000247955322},{"id":"https://openalex.org/keywords/branches","display_name":"branches","score":0.38499999046325684},{"id":"https://openalex.org/keywords/subsidiaries","display_name":"subsidiaries","score":0.9959999918937683},{"id":"https://openalex.org/keywords/dislocations","display_name":"dislocations","score":0.6710000038146973},{"id":"https://openalex.org/keywords/discriminatory-taxation","display_name":"tax discrimination","score":0.7329999804496765},{"id":"https://openalex.org/keywords/territoriality-principle","display_name":"territoriality principle","score":0.7919999957084656},{"id":"https://openalex.org/keywords/double-taxation","display_name":"double taxation","score":0.4090000092983246}],"concepts":[{"id":"https://openalex.org/C2777886440","wikidata":"https://www.wikidata.org/wiki/Q15916459","display_name":"Plea","level":2,"score":0.9149704575538635},{"id":"https://openalex.org/C90805937","wikidata":"https://www.wikidata.org/wiki/Q7703794","display_name":"Territoriality","level":2,"score":0.8265144228935242},{"id":"https://openalex.org/C126071100","wikidata":"https://www.wikidata.org/wiki/Q658255","display_name":"Subsidiary","level":3,"score":0.7738959789276123},{"id":"https://openalex.org/C2776949292","wikidata":"https://www.wikidata.org/wiki/Q471855","display_name":"Jurisdiction","level":2,"score":0.6769365668296814},{"id":"https://openalex.org/C159122135","wikidata":"https://www.wikidata.org/wiki/Q737571","display_name":"Dislocation","level":2,"score":0.5734875798225403},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.44422662258148193},{"id":"https://openalex.org/C26271046","wikidata":"https://www.wikidata.org/wiki/Q187097","display_name":"Economic geography","level":1,"score":0.35279256105422974},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.3298378586769104},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.3067839741706848},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.2885322868824005},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.21124038100242615},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.18098202347755432},{"id":"https://openalex.org/C158016649","wikidata":"https://www.wikidata.org/wiki/Q161726","display_name":"Multinational corporation","level":2,"score":0.16073378920555115},{"id":"https://openalex.org/C46312422","wikidata":"https://www.wikidata.org/wiki/Q11024","display_name":"Communication","level":1,"score":0.08965355157852173},{"id":"https://openalex.org/C192562407","wikidata":"https://www.wikidata.org/wiki/Q228736","display_name":"Materials science","level":0,"score":0.05611938238143921},{"id":"https://openalex.org/C159985019","wikidata":"https://www.wikidata.org/wiki/Q181790","display_name":"Composite material","level":1,"score":0.046802371740341187}],"mesh":[],"locations_count":6,"locations":[{"id":"doi:10.54648/ecta2003046","doi":"https://doi.org/10.54648/ecta2003046","is_oa":false,"landing_page_url":"https://doi.org/10.54648/ecta2003046","pdf_url":null,"source":{"id":"https://openalex.org/S73109968","display_name":"EC Tax Review","issn_l":"0928-2750","issn":["0928-2750","1875-8363"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","jufo-2","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319965","host_organization_name":"Springer Nature","host_organization_lineage":["https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"EC Tax Review","raw_type":"journal-article"},{"id":"pmh:oai:dare.uva.nl:openaire_cris_publications/d7fc8a63-abc4-4d73-9501-c798a2e521c4","doi":null,"is_oa":false,"landing_page_url":"https://handle.uba.uva.nl/personal/pure/en/publications/corporate-tax-jurisdiction-in-the-eu-with-respect-to-branches-and-subsidiaries-dislocation-distinguished-from-discrimination-and-disparity-a-plea-for-territoriality(d7fc8a63-abc4-4d73-9501-c798a2e521c4).html","pdf_url":null,"source":{"id":"https://openalex.org/S4306400088","display_name":"UvA-DARE (University of Amsterdam)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I887064364","host_organization_name":"University of Amsterdam","host_organization_lineage":["https://openalex.org/I887064364"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Wattel, P J 2004, Corporate tax jurisdiction in the EU with respect to branches and subsidiaries; dislocation distinguished from discrimination and disparity; a plea for territoriality. in Alle wegen leiden naar Brussel, 50 jaar NOB, 50 jaar Europese jurisprudentie en wetgeving. Amsterdam, pp. 31-42.","raw_type":"info:eu-repo/semantics/conferenceObject"},{"id":"pmh:oai:dare.uva.nl:openaire_cris_publications/f25b5ede-b153-4705-96b3-ba3e783420fc","doi":null,"is_oa":false,"landing_page_url":"https://handle.uba.uva.nl/personal/pure/en/publications/corporate-tax-jurisdiction-in-the-eu-with-respest-to-branches-and-subsidiaries-dislocation-distinguished-from-discrimination-and-disparity-a-plea-for-territoriality(f25b5ede-b153-4705-96b3-ba3e783420fc).html","pdf_url":null,"source":{"id":"https://openalex.org/S4306400088","display_name":"UvA-DARE (University of Amsterdam)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I887064364","host_organization_name":"University of Amsterdam","host_organization_lineage":["https://openalex.org/I887064364"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Wattel, P J 2003, 'Corporate Tax Jurisdiction in the EU with respest to Branches and Subsidiaries; Dislocation distinguished from Discrimination and Disparity; A Plea for Territoriality', EC Tax Review, vol. 12, pp. 194-202.","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:uvapub:oai:dare.uva.nl:publications/d7fc8a63-abc4-4d73-9501-c798a2e521c4","doi":null,"is_oa":false,"landing_page_url":"https://dare.uva.nl/personal/pure/en/publications/corporate-tax-jurisdiction-in-the-eu-with-respect-to-branches-and-subsidiaries-dislocation-distinguished-from-discrimination-and-disparity-a-plea-for-territoriality(d7fc8a63-abc4-4d73-9501-c798a2e521c4).html","pdf_url":null,"source":{"id":"https://openalex.org/S4306401843","display_name":"Data Archiving and Networked Services (DANS)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1322597698","host_organization_name":"Royal Netherlands Academy of Arts and Sciences","host_organization_lineage":["https://openalex.org/I1322597698"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Alle wegen leiden naar Brussel, 50 jaar NOB, 50 jaar Europese jurisprudentie en wetgeving, 31 - 42","raw_type":"info:eu-repo/semantics/conferencepaper"},{"id":"pmh:uvapub:oai:dare.uva.nl:publications/f25b5ede-b153-4705-96b3-ba3e783420fc","doi":null,"is_oa":false,"landing_page_url":"https://dare.uva.nl/personal/pure/en/publications/corporate-tax-jurisdiction-in-the-eu-with-respest-to-branches-and-subsidiaries-dislocation-distinguished-from-discrimination-and-disparity-a-plea-for-territoriality(f25b5ede-b153-4705-96b3-ba3e783420fc).html","pdf_url":null,"source":{"id":"https://openalex.org/S4306401843","display_name":"Data Archiving and Networked Services (DANS)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1322597698","host_organization_name":"Royal Netherlands Academy of Arts and Sciences","host_organization_lineage":["https://openalex.org/I1322597698"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"EC Tax Review, 12, 194 - 202. Kluwer Law International","raw_type":"info:eu-repo/semantics/article"},{"id":"mag:2140646257","doi":null,"is_oa":false,"landing_page_url":"https://dare.uva.nl/personal/pure/en/publications/corporate-tax-jurisdiction-in-the-eu-with-respest-to-branches-and-subsidiaries-dislocation-distinguished-from-discrimination-and-disparity-a-plea-for-territoriality(f25b5ede-b153-4705-96b3-ba3e783420fc).html","pdf_url":null,"source":{"id":"https://openalex.org/S73109968","display_name":"EC Tax Review","issn_l":"0928-2750","issn":["0928-2750","1875-8363"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-b","anvur-class-a","anvur-scientific","jufo-2","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319965","host_organization_name":"Springer Nature","host_organization_lineage":["https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"EC Tax Review","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.5473999977111816,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2140646257","https://openalex.org/W4390285731","https://openalex.org/W1558819831","https://openalex.org/W1511699140","https://openalex.org/W2953421337","https://openalex.org/W6950503593","https://openalex.org/W7097943567","https://openalex.org/W4391346932","https://openalex.org/W1632323927","https://openalex.org/W7098798971"],"abstract_inverted_index":{"View":[0],"Corporate":[1],"tax":[2],"jurisdiction":[3],"in":[4],"the":[5],"EU":[6],"with":[7],"respect":[8],"to":[9],"branches":[10],"and":[11,17],"subsidiaries;;":[12],"dislocation":[13],"distinguished":[14],"from":[15],"discrimination":[16],"disparity;":[18],"a":[19],"plea":[20],"for":[21],"territoriality":[22],"by":[23],"Peter":[24],"J.":[25],"Wattel":[26],"-":[27],"EC":[28],"Tax":[29],"Review":[30]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2016,"cited_by_count":4},{"year":2015,"cited_by_count":2},{"year":2013,"cited_by_count":3},{"year":2012,"cited_by_count":2}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2022-05-12T00:00:00"}