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Results: 12
Number of items: 12
  • da Silva, B. (2018). Cross-Border Loss Relief under the Proposed CCTB Directive. In D. Weber, & J. van de Streek (Eds.), The EU Common Consolidated Corporate Tax Base: critical analysis (pp. 77-98). (EUCOTAX series on European taxation; Vol. 58). Wolters Kluwer.
  • da Silva, B. (2018). BEPS Action 6 and the LOB Provision: Restoring the Debate on the Compatibility with EU Law. In P. Pistone, & D. Weber (Eds.), The Implementation of Anti-BEPS Rules in the EU: A Comprehensive Study (pp. 133-166). IBFD. https://doi.org/10.59403/21610y2
  • da Silva, B. (2017). Evolution of the beneficial ownership concept: more than half a century of uncertainty and what history can tell us. Frontiers of Law in China, 12(4), 501-523. https://doi.org/10.3868/s050-006-017-0028-5
  • da Silva, B. (2016). Reconsidering the application and interpretation of anti-treaty shopping rules in the context of developing countries. Intertax, 44(3), 227-246. https://doi.org/http://www.kluwerlawonline.com/abstract.php?area=Journals&id=TAXI2016016
  • da Silva, B. (2016). Re-visiting the application of the capital ownership non-discrimination provision in tax treaties. In P. Pistone, & D. Weber (Eds.), Non-discrimination in tax treaties: Selected issues from a global perspective (pp. 71-132). (EC and International Tax Law series; Vol. 14). IBFD Publications. https://doi.org/10.59403/2vhpvky
  • Open Access
    Farinha Aniceto da Silva, B. (2016). The impact of tax treaties and EU law on group taxation regimes. [Thesis, fully internal, Universiteit van Amsterdam].
  • da Silva, B. (2013). UKFTT (Tax Chamber) (no. TC01674 and TC/2010/4962: Felixstowe Dock and Railway Company & Others v Revenue & Customs: UK group relief: Non Discrimination in Tax Treaties and EU Law). 13. Case note on: UKFTT, 26/05/11 Highlights & Insights on European Taxation (H&I) , 2013(1), 90-117.
  • da Silva, B. (2013). Non-discrimination in Tax Treaties vs EU Law: Recent Trends and Issues for the Years Ahead. In D. Weber (Ed.), EU income tax law: issues for the years ahead (pp. 271-350). (EC and international tax law series; No. 9). IBFD.
  • da Silva, B. (2013). Moving to global fiscal consolidation? The OECD BEPS report and the ever-changing world of international taxation. Forfaitair, 26(233), 29-36. http://www.ndfr.nl/link/FF2013_233_06
  • da Silva, B. (2009). Council of the European Union (No. 2009-10-20: Council conclusions on fiscal exit strategy). 2. Case note on: Council of the European Union, 20/10/09 Highlights & Insights on European Taxation (H&I) , 2009(12), 9-10.
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