Publications: PROF Christiana Hji Panayi

Hji Panayi C ( 2023 ) . Corporate Tax Reform In The European Union: Are The Stars Finally Aligned? . Yearbook of European Law

HJI Panayi C, Perrou K ( 2023 ) . International Tax Law and Public International Law . The Oxford Handbook of International Tax Law , Oxford University Press (OUP)

Kofler G, Garcia Prats A, Haslehner W, Kemmeren E, Lang M, Nogueira JFP, Richelle I ( 2023 ) . Accessory Tax Obligations Imposed on Digital Service Providers, Opinion Statement ECJ-TF 2/2023 on the ECJ Decision of 22 December 2022 in Airbnb Ireland and Airbnb Payments UK (Case C-83/21) . European Taxation vol. 63 , ( 9 )

Avi-Yonah RS ( 2023 ) . Research Handbook on Corporate Taxation . Edward Elgar Publishing

Hji Panayi C ( 2022 ) . Brexit and Corporate Taxation: New Perspectives . EC Tax Review

Pinto Nogueira JF, Garcia Prats FA, Haslehner WC, Heydt V, Kemmeren E, Kofler G, Lang M, HJI Panayi C et al. ( 2022 ) . Opinion Statement ECJ-TF 1/2022 on the CJEU decision of 25 November 2021 in Case C-437/19, État luxembourgeois v L, on the Conditions for Information Requests and Taxpayer Remedies .

Pinto Nogueira JF, Kofler G, Garcia Prats FA, Haslehner WC, Heydt V, Kemmeren E, Lang M, HJI Panayi C et al. ( 2022 ) . Opinion Statement ECJ-TF 2/2022 on the CJEU decision of 27 January 2022 in Case C-788/19, European Commission v Kingdom of Spain (Form 720), on the Lack of Proportionality of the Consequences Derived from the Failure to Provide Information Concerning Assets or Rights Held in Other Member States of the European Union or the EEA .

Garcia Prats FA, Haslehner WC, Heydt V, Kemmeren E, Kofler G, Lang M, Pinto Nogueira JF, HJI Panayi C et al. ( 2022 ) . Opinion Statement ECJ-TF 3/2022 on the EFTA Court decision of 1 June 2022 in Case E-3/21, PRA Group Europe, on the Discriminatory Interaction between the 'Interest Barrier' and Group Contributions .

Pinto Nogueira JF, Garcia Prats FA, Haslehner WC, Heydt V, Kemmeren E, Kofler G, Lang M, HJI Panayi C et al. ( 2022 ) . Opinion Statement ECJ-TF 4/2022 on the ECJ Decision of 22 September 2022 in Case C-538/20, W AG, on theDeductibility of Foreign Final Losses .

Hji Panayi C ( 2021 ) . 60 YEARS OF HARMONISATION INITIATIVES ON CORPORATE TAXATION . European Taxation

Pinto Nogueira JF, Garcia Prats FA, Haslehner WC, Heydt V, Kemmeren E, Kofler G, Lang M, HJI Panayi C et al. ( 2021 ) . Opinion Statement ECJ-TF 3/2021 on the CJEU Decision of 18 March 2021 in Case C-388/19, MK v Autoridade Tributária e Aduaneira, on the Taxpayers’ Option to Avoid Discriminatory Taxation of Capital Gains .

Hji Panayi C ( 2020 ) . The Relationship between EU and International Tax Law . Research Handbook in European Union Taxation Law ,

HJI Panayi C, Haslehner W ( 2020 ) . GENERAL PRINCIPLES OF EU TAX LAW . Research Handbook on European Union Taxation Law , Edward Elgar Publishing

HJI Panayi C, Haslehner W, Traversa E ( 2020 ) . TAX COMPETITION AND EU LAW . Research Handbook on European Union Taxation Law , Edward Elgar Publishing

HJI Panayi C, Haslehner W ( 2020 ) . TAX HARMONISATION IN THE EU . Research Handbook on European Union Taxation Law , Edward Elgar Publishing

HJI Panayi C, Haslehner W ( 2020 ) . THE EXTERNAL DIMENSION OF EU TAX LAW . Research Handbook on European Union Taxation Law , Edward Elgar Publishing

Hji Panayi C ( 2019 ) . The Early Proposals for a European Corporate Tax Policy . Studies in the History of Tax Law , Bloomsbury Publishing

HJI Panayi C ( 2018 ) . Chapter 16: The ATAD’s CFC Rule and its Impact on the Existing Regimes of EU Member States . The Implementation of Anti-BEPS Rules in the EU: A Comprehensive Study , IBFD

HJIPANAYI C ( 2018 ) . THE EUROPEANISATION OF GOOD TAX GOVERNANCE . Yearbook of European Law vol. 36 , ( 1 ) 442 - 495 .

HJIPANAYI C ( 2016 ) . EU tax developments in 2016 . Tax Journal

HJIPANAYI C ( 2015 ) . The Compatibility of the OECD/G20 Base Erosion and Profit Shifting Proposals with EU Law . Bulletin for International Taxation vol. 70 , ( 1/2 )

HJIPANAYI C ( 2015 ) . Advanced Issues in International and European Tax Law . Hart Publishing

HJIPANAYI C ( 2015 ) . Tax Treaty Disputes in the Republic of Cyprus . A global analysis of tax treaty disputes: OECD countries , Cambridge University Press

HJI Panayi C ( 2013 ) . The EU’s Financial Transaction Tax, Enhanced Cooperation and the UK’s challenge . European Taxation vol. 53 , ( 8 )

Panayi CHJI ( 2013 ) . European Union Corporate Tax Law . Cambridge University Press

HJI Panayi C ( 2013 ) . The Taxation of Permanent Establishments: Selected Issues . Bulletin for International Taxation vol. 67 , ( 4/5 )

HJIPANAYI C ( 2013 ) . European Union Corporate Tax Law . Cambridge University Press

HJIPANAYI C ( 2011 ) . Exit taxation as an obstacle to corporate emigration from the spectre of EU tax law . Cambridge Yearbook of European Legal Studies 2010-2011 , Hart Publishing

HJIPANAYI C ( 2011 ) . The Common Consolidated Corporate Tax Base and the UK tax system . Institute for Fiscal Studies

HJIPANAYI C, Gerner-Beuerle C, Fleet S ( 2010 ) . European Tax Law: Legislation and Political Initiatives . Gore-Browne on EU Company Law , Jordan Publishing

HJIPANAYI C ( 2010 ) . Reverse Subsidiarity and EU Tax Law: Can Member States be left to their own devices? . British Tax Review vol. 3 , 267 - 301 .

HJIPANAYI C ( 2009 ) . Corporate Mobility under Private International Law and European Community Law: Debunking Some Myths . Yearbook of European Law vol. 28 , ( 1 )

HJIPANAYI C ( 2009 ) . Corporate mobility in the European Union and Exit Taxes . Bulletin for International Taxation vol. 459 , ( 63 ) 459 - 473 .

HJIPANAYI C ( 2009 ) . European State Aid Law and Policy (Publication Review) . British Tax Review vol. 4 , 468 - 488 .

HJIPANAYI C ( 2009 ) . Residence of Companies under Tax Treaties and EC Law: United Kingdom . Residence of Companies under Tax Treaties and EC Law , IBFD

HJIPANAYI C ( 2009 ) . Tax Treaties post-Damseaux . Tax Journal vol. 9 , ( 996 )

HJIPANAYI C ( 2009 ) . The proposed amendments to the savings directive . European Taxation vol. 49 , ( 4 ) 179 - 184 .

HJIPANAYI C ( 2009 ) . UK Corporate Residence . Residence of Companies under Tax Treaties and EC Law , vol. 5 , IBFD Publications

HJIPANAYI C ( 2008 ) . Inbound investment and thin capitalization . The Common Consolidated Corporate Tax Base , vol. 53 , Linde ( Wien ),

HJIPANAYI C ( 2008 ) . Publication review - EC free movement of capital, income taxation and third countries: four selected issues . British Tax Review vol. 4 , 413 - 415 .

HJIPANAYI C ( 2008 ) . The Common Consolidated Corporate Tax Base: Issues for Third Countries and Member States opting out . European Taxation vol. 48 , ( 3 ) 114 - 123 .

HJIPANAYI C ( 2008 ) . The fundamental freedoms and third countries: recent perspectives . European Taxation vol. 48 , ( 11 ) 571 - 582 .

HJIPANAYI C ( 2007 ) . Exploring the Open Skies: EC-incompatible Treaties Between Member States and Third Countries . Yearbook of European Law vol. 1 , 315 - 362 .

HJIPANAYI C ( 2007 ) . The Protection of Third-Country Rights in Recent EC Case Law . Tax Notes International vol. 45 , ( 7 ) 659 - 666 .

HJIPANAYI C ( 2007 ) . Double Taxation, Tax Treaties, Treaty Shopping and the European Community . Kluwer Law International EUCOTAX Series ( The Hague ),

HJIPANAYI C ( 2007 ) . Multistate Cumulative Tax Burdens and Reliefs in the European Community - Lessons From the United States . European Taxation vol. 47 ,

HJIPANAYI C ( 2007 ) . Multistate Cumulative Tax Burdens and Reliefs in the European Community - Lessons from the United States . European Taxation vol. 47 , ( 1 ) 30 - 37 .

HJIPANAYI C ( 2007 ) . Recent Developments to the OECD Model Tax Treaty and EC Law . European Taxation vol. 47 , ( 10 ) 452 - 465 .

HJIPANAYI C ( 2007 ) . Tax Treaty Law and Community Law – Some Recent Developments . EC Tax Journal vol. 3 , ( 10 ) 11 - 35 .

HJIPANAYI C ( 2007 ) . The Effect of Community Law on Pre-Accession Tax Treaties . EC Tax Review vol. 16 , ( 3 ) 121 - 132 .

HJIPANAYI C ( 2007 ) . Thin Capitalisation GLO et al. – a thinly concealed agenda? . Intertax vol. 35 , ( 5 ) 298 - 309 .

HJIPANAYI C ( 2006 ) . Treaty-shopping and Other Tax Arbitrage Opportunities in the European Union: A Reassessment - Part 1 . European Taxation vol. 46 , 104 - 111 .

HJIPANAYI C ( 2006 ) . Treaty-shopping and Other Tax Arbitrage Opportunities in the European Union: A Reassessment - Part 2 . European Taxation vol. 46 , 139 - 155 .

HJIPANAYI C ( 2005 ) . Agency Permanent Establishments in Securitisation Transactions . Intertax286 - 296 .

HJIPANAYI C ( 2005 ) . Family Office: Wealth Management in the 21st Century . Trusts and Estates Law and Tax

HJIPANAYI C ( 2005 ) . Ships and Taxes: Does the Case of Commission v. Netherlands Have Tax Implicatoins? . European Taxation97 - 102 .

HJIPANAYI C ( 2005 ) . The Schempp Case: A New Leaf in the Jurisprudence of the Court of Justice or Just a Fig Leaf? . European Taxation482 - 487 .

HJIPANAYI C ( 2004 ) . Limitation on Benefits and State Aid . European Taxation83 - 98 .

HJIPANAYI C ( 2004 ) . State Aid and Tax: The Third Way? . Intertax287 - 311 .

HJIPANAYI C ( 2003 ) . Open Skies for European Tax? . British Tax Review189 - 202 .

HJIPANAYI C . Cadbury Schweppes and Cadbury Schweppes Overseas (2006): CFC Rules Under EU Tax Law . Landmark Cases in Revenue Law , Hart Publishing

Hji Panayi C . Corporate Taxation in the EU . Edward Elgar Publishing

HJIPANAYI C, Gerner-Beuerle C, Fleet S . European Community Tax Law and Companies: Principles of the European Court of Justice . Gore-Browne on EU Company Law , Jordan Publishing

HJIPANAYI C . International Tax Law following the OECD/G20 Base Erosion and Profit Shifting Project . Bulletin for International Taxation

HJIPANAYI C . International Tax Law in the Post-BEPS Worlds . Bulletin for International Taxation

HJIPANAYI C . Is Aggressive Tax Planning Socially Responsible? . Intertax: international tax review

Hji Panayi C . THE PERIPATETIC NATURE OF EU CORPORATE TAX LAW . Deakin Law Review

Hji Panayi C . Tax justice in the post-BEPS era: enhanced cooperation among tax authorities and the protection of taxpayer rights in the EU . Tax Justice and Tax Law: Understanding Unfairness in Tax Systems ,

Hji Panayi C . The Harmonisation of Direct Tax Law . EU Fiscal Federalism: Past, Present, Future ,