P.J. Wattel

The legal status of the OECD Commentary and Static or Ambulatory Interpretation of Tax Treaties

P.J. Wattel, O.C.R. Marres · UvA-DARE (University of Amsterdam) · 2003 · 75 citations

Law, Public Law, Tax Law +17

Red Herrings in Direct Tax Cases before the ECJ

P.J. Wattel · Legal Issues of Economic Integration · 2004 · 24 citations

Law, Public Finance, Tax Law +4

Stateless Income, State Aid and the (Which?) Arms Length Principle

P.J. Wattel · Intertax · 2016 · 20 citations

Law, Economics, Public Policy +16

Non-Discrimination à la Cour: The ECJ’s (Lack of) Comparability Analysis in Direct Tax Cases

P.J. Wattel · European Taxation · 2015 · 12 citations

Law, Public Finance, Tax Law +17

The EC Court’s attempts to reconcile the Treaty freedoms with international tax law

P.J. Wattel · Common Market Law Review · 1996 · 12 citations

Law, International Law, Tax Law +11