{"id":"https://openalex.org/W4389988030","doi":"https://doi.org/10.59403/1xxnk4d","title":"The ECJ\u2019s Decisions in the Danish \u201cBeneficial Ownership\u201d Cases: Impact on the Reaction to Tax Avoidance in the European Union","display_name":"The ECJ\u2019s Decisions in the Danish \u201cBeneficial Ownership\u201d Cases: Impact on the Reaction to Tax Avoidance in the European Union","publication_year":2019,"publication_date":"2019-06-25","ids":{"openalex":"https://openalex.org/W4389988030","doi":"https://doi.org/10.59403/1xxnk4d"},"language":"en","primary_location":{"id":"doi:10.59403/1xxnk4d","doi":"https://doi.org/10.59403/1xxnk4d","is_oa":false,"landing_page_url":"https://doi.org/10.59403/1xxnk4d","pdf_url":null,"source":{"id":"https://openalex.org/S4390296985","display_name":"International Tax Studies","issn_l":"2590-1117","issn":["2590-1117"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-class-a","anvur-scientific","vabb-shw"],"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":"International Tax Studies","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/A5008247779","display_name":"Adam Zalasi\u0144ski","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"A. Zalasi\u0144ski","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5008247779"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":5.0066,"has_fulltext":false,"cited_by_count":13,"citation_normalized_percentile":{"value":0.9521411,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":91,"max":97},"biblio":{"volume":"2","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":0.9955999851226807,"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":0.9955999851226807,"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":0.0020000000949949026,"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/T11508","display_name":"Corporate Taxation and Avoidance","score":0.00139999995008111,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/court-of-justice-of-the-european-union","display_name":"Court of Justice of the European Union","score":0.8640000224113464},{"id":"https://openalex.org/keywords/tax-avoidance","display_name":"tax avoidance","score":0.8479999899864197},{"id":"https://openalex.org/keywords/abuse-of-rights","display_name":"abuse of rights","score":0.8399999737739563},{"id":"https://openalex.org/keywords/parent-subsidiary-directive","display_name":"Parent-Subsidiary Directive","score":0.9679999947547913},{"id":"https://openalex.org/keywords/general-principles-of-eu-law","display_name":"general principles of EU law","score":0.7480000257492065},{"id":"https://openalex.org/keywords/eu-tax-law","display_name":"EU tax law","score":0.3610000014305115}],"concepts":[{"id":"https://openalex.org/C2910001868","wikidata":"https://www.wikidata.org/wiki/Q458","display_name":"European union","level":2,"score":0.7085124254226685},{"id":"https://openalex.org/C2993404629","wikidata":"https://www.wikidata.org/wiki/Q1518827","display_name":"European court of justice","level":4,"score":0.6485545635223389},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.632191002368927},{"id":"https://openalex.org/C2779962950","wikidata":"https://www.wikidata.org/wiki/Q5659376","display_name":"Harmonization","level":2,"score":0.5971461534500122},{"id":"https://openalex.org/C199776023","wikidata":"https://www.wikidata.org/wiki/Q202875","display_name":"Negotiation","level":2,"score":0.5934383273124695},{"id":"https://openalex.org/C2779547435","wikidata":"https://www.wikidata.org/wiki/Q1121492","display_name":"Directive","level":2,"score":0.5663663744926453},{"id":"https://openalex.org/C164622146","wikidata":"https://www.wikidata.org/wiki/Q9035","display_name":"Danish","level":2,"score":0.5374707579612732},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5150206089019775},{"id":"https://openalex.org/C193681711","wikidata":"https://www.wikidata.org/wiki/Q926871","display_name":"Direct tax","level":3,"score":0.4893192946910858},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.4614810347557068},{"id":"https://openalex.org/C2777351106","wikidata":"https://www.wikidata.org/wiki/Q49371","display_name":"Legislation","level":2,"score":0.4511583745479584},{"id":"https://openalex.org/C115314567","wikidata":"https://www.wikidata.org/wiki/Q208202","display_name":"European Union law","level":3,"score":0.399244487285614},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3955515921115875},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.3760192394256592},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.35974210500717163},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.32469257712364197},{"id":"https://openalex.org/C155202549","wikidata":"https://www.wikidata.org/wiki/Q178803","display_name":"International trade","level":1,"score":0.3163880407810211},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.24836573004722595},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.17806139588356018},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C24890656","wikidata":"https://www.wikidata.org/wiki/Q82811","display_name":"Acoustics","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},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.59403/1xxnk4d","doi":"https://doi.org/10.59403/1xxnk4d","is_oa":false,"landing_page_url":"https://doi.org/10.59403/1xxnk4d","pdf_url":null,"source":{"id":"https://openalex.org/S4390296985","display_name":"International Tax Studies","issn_l":"2590-1117","issn":["2590-1117"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-class-a","anvur-scientific","vabb-shw"],"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":"International Tax Studies","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.9200000166893005,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":31,"referenced_works":["https://openalex.org/W7358098","https://openalex.org/W190871548","https://openalex.org/W1563489686","https://openalex.org/W1779199311","https://openalex.org/W2045368665","https://openalex.org/W2050560569","https://openalex.org/W2078275172","https://openalex.org/W2092065783","https://openalex.org/W2221391184","https://openalex.org/W2278006938","https://openalex.org/W2292322709","https://openalex.org/W2312252456","https://openalex.org/W2560021202","https://openalex.org/W2616560754","https://openalex.org/W2650215946","https://openalex.org/W2756727427","https://openalex.org/W2810492455","https://openalex.org/W2916551682","https://openalex.org/W3125879111","https://openalex.org/W4231565608","https://openalex.org/W4252975891","https://openalex.org/W4390289048","https://openalex.org/W4390292303","https://openalex.org/W4390292748","https://openalex.org/W4390293398","https://openalex.org/W4390294480","https://openalex.org/W4390294714","https://openalex.org/W4390295462","https://openalex.org/W4390295557","https://openalex.org/W4395068596","https://openalex.org/W4396527209"],"related_works":["https://openalex.org/W4233960408","https://openalex.org/W3155699160","https://openalex.org/W4390288378","https://openalex.org/W3201362383","https://openalex.org/W6998525083","https://openalex.org/W2987599260","https://openalex.org/W3081615920","https://openalex.org/W4390288333","https://openalex.org/W3108668385","https://openalex.org/W4390288486"],"abstract_inverted_index":{"This":[0],"article":[1],"provides":[2],"a":[3,72,87],"critical":[4],"analysis":[5],"of":[6,17,19,29,35,49,52,60,68,75,83,96,108],"the":[7,15,20,27,36,40,50,53,61,66,93,97,106],"long-awaited":[8],"Danish":[9],"beneficial":[10],"ownership":[11],"cases,":[12],"delivered":[13],"by":[14],"Court":[16,62],"Justice":[18],"European":[21],"Union":[22],"in":[23,33,86],"February":[24],"2019,":[25],"concerning":[26],"prevention":[28],"tax":[30,101,111],"avoidance/tax":[31],"abuse":[32],"respect":[34],"Parent-Subsidiary":[37],"Directive":[38],"and":[39,42,103],"Interest":[41],"Royalties":[43],"Directive.":[44],"The":[45],"author":[46],"discusses":[47],"one":[48],"aspects":[51],"concerned":[54],"decisions":[55,98],"that":[56,65,78],"is":[57],"an":[58],"attempt":[59],"to":[63,80],"clarify":[64],"\u201cabuse":[67],"rights\u201d":[69],"concept":[70],"constitutes":[71],"general":[73],"principle":[74],"EU":[76,84,100],"law":[77],"applies":[79],"all":[81],"areas":[82],"legislation":[85],"uniform":[88],"manner.":[89],"He":[90],"also":[91],"analyses":[92],"possible":[94],"consequences":[95],"for":[99,105],"litigation":[102],"even":[104],"negotiations":[107],"future":[109],"corporate":[110],"harmonization.":[112]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":2},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":4}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2023-12-21T00:00:00"}