Luc De Broe

The origins of concepts and expressions used in the OECD Model and their adoption by states

Luc De Broe · 2006 · 31 citations

Policy Evaluation, Economics, Public Policy +8

Tax Treaties and Tax Avoidance: Application of Anti-Avoidance Provisions

Luc De Broe, Nathalie Goyette, Paul Martín et al. · Bulletin for international taxation · 2011 · 30 citations

Optimal Taxation, Fiscal Issue, Corporate Tax +17

The definitions of Dividends and Interest in the OECD Model: Something Lost in Translation?

Luc De Broe · World Tax Journal · 2009 · 24 citations

Payout Policy, Economics, Asset Pricing +5

International tax planning and prevention of abuse

Luc De Broe · 2008 · 24 citations

International Tax Planning, Public Policy, Tax Incentive +8

Art. 24(5) of the OECD Model in Relation to Intra-Group Transfers of Assets and Profits and Losses

John F. Jones, Philip Baker, Luc De Broe et al. · World Tax Journal · 2011 · 22 citations