{"id":"https://openalex.org/W4396572688","doi":"https://doi.org/10.59403/3zrgegy","title":"EU Tax Law \u2013 Direct Taxation \u2013 2017","display_name":"EU Tax Law \u2013 Direct Taxation \u2013 2017","publication_year":2017,"publication_date":"2017-08-09","ids":{"openalex":"https://openalex.org/W4396572688","doi":"https://doi.org/10.59403/3zrgegy"},"language":"en","primary_location":{"id":"doi:10.59403/3zrgegy","doi":"https://doi.org/10.59403/3zrgegy","is_oa":false,"landing_page_url":"https://doi.org/10.59403/3zrgegy","pdf_url":null,"source":{"id":"https://openalex.org/S4306472606","display_name":"IBFD eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":null,"raw_type":"monograph"},"volume":null,"type":"book","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/A5058374880","display_name":"Marjaana Helminen","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Marjaana Helminen","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5058374880"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":14.428,"has_fulltext":false,"cited_by_count":18,"citation_normalized_percentile":{"value":0.98576973,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":null,"issue":null,"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":0.9951000213623047,"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":0.9951000213623047,"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":0.002300000051036477,"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/T14255","display_name":"European Law and Migration","score":0.0010000000474974513,"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":0.9649999737739563},{"id":"https://openalex.org/keywords/direct-taxes","display_name":"direct taxation","score":0.9900000095367432},{"id":"https://openalex.org/keywords/eu-law","display_name":"European Union law","score":0.4950000047683716},{"id":"https://openalex.org/keywords/tax-harmonization","display_name":"tax harmonization","score":0.5199999809265137}],"concepts":[{"id":"https://openalex.org/C55674860","wikidata":"https://www.wikidata.org/wiki/Q856251","display_name":"Tax law","level":3,"score":0.703970193862915},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.5069261193275452},{"id":"https://openalex.org/C193681711","wikidata":"https://www.wikidata.org/wiki/Q926871","display_name":"Direct tax","level":3,"score":0.47069406509399414},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.43494126200675964},{"id":"https://openalex.org/C18547055","wikidata":"https://www.wikidata.org/wiki/Q47417","display_name":"International economics","level":1,"score":0.3497001528739929},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.3420103192329407},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3383815288543701},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3345450758934021},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.2835308313369751},{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.2741420269012451}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.59403/3zrgegy","doi":"https://doi.org/10.59403/3zrgegy","is_oa":false,"landing_page_url":"https://doi.org/10.59403/3zrgegy","pdf_url":null,"source":{"id":"https://openalex.org/S4306472606","display_name":"IBFD eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":null,"raw_type":"monograph"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.4399999976158142}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4415749203","https://openalex.org/W4396728590","https://openalex.org/W4396572795","https://openalex.org/W4396719970","https://openalex.org/W4395023536","https://openalex.org/W3092443096","https://openalex.org/W4396572773","https://openalex.org/W2900606111","https://openalex.org/W2987839535","https://openalex.org/W2982124589"],"abstract_inverted_index":null,"counts_by_year":[{"year":2019,"cited_by_count":15},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":1}],"updated_date":"2026-09-09T07:26:56.047234","created_date":"2024-05-03T00:00:00"}