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Ernst & Young (2013), GAAR Rising.

Mapping tax

enforcement evolution

, February.

http://www.ey.com/Publication/vwLUAssets/ GAA_rising/$FILE/GAAR_rising_1%20Feb_2013. pdf

European Commission (2014),

Luxembourg –

Amazon case

, October 7th 2014,

http://ec.europa.eu/competition/state_aid/ cases/254685/254685_1614265_70_2.pdf

European Federation of Public Service Unions

(2014), The impact of austerity on tax collections

one year later and still going backwards, October.

http://www.epsu.org/IMG/pdf/EPSU_Tax_report. pdf

Financial Transparency Coalition (2015),

Banking

Transparency. Managing Risks,

Maximizing Opportunities

, January.

http://www.transparencyinternational.eu/ wp-content/uploads/2015/01/Banking_ Transparency_Event_CbCReporting.pdf

Group of the Progressive Alliance of Socialists &

Democrats in the European Parliament (2014),

S&D Group key demands in tackling tax fraud, tax

avoidance, tax evasion, aggressive tax planning

and tax havens

, December

http://www.socialistsanddemocrats.eu/sites/ default/files/Annex%20II%20S%26D%20 Group%20taxation%20demands%20update%20 10%2012%2014_1.pdf

Hebous, S., and Johannesen, N. (2014), At Your

Service!

The Role of Tax Havens in International

Trade with Services

, Mimeo.

Hebous S. and Alfons J. Weichenrieder (2014),

“What Do We Know about the Tax Planning of

German-Based Multinational Firms?”,

Safe policy

center White Paper

n°22, October

http://safe-frankfurt.de/policy-center/ publications/details/article/what-do-we-know- about-the-tax-planning-of-german-based- multinational-firms.html

Heckemeyer, J., and Overesch, M. (2013),

“Multinationals’ Profit Response to Tax

Differentials: Effect Size and Shifting Channels”,

ZEW Discussion Paper

No. 13–045.

http://safe-frankfurt.de/uploads/media/Hebous_ Weichenrieder_Tax_Planning.pdf

Kleva Kekus Mojca (2013), Report on fight against

tax fraud, tax evasion and tax havens, European

parliament, mai.

http://www.europarl.europa.eu/sides/getDoc. do?pubRef=-//EP//TEXT+REPORT+A7-2013- 0162+0+DOC+XML+V0//EN

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