Christiana HJI Panayi

Queen Mary University of London, School of Law

67-69 Lincoln’s Inn Fields

London, WC2A 3JB

United Kingdom

SCHOLARLY PAPERS

21

DOWNLOADS
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Top 9,940

in Total Papers Downloads

6,210

SSRN CITATIONS

2

CROSSREF CITATIONS

9

Ideas:
“  I'm currently working on good tax governance and the EU external fiscal strategy.  ”

Scholarly Papers (21)

1.

Rethinking Treaty-Shopping: Lessons for the European Union

U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 10-002, U of Michigan Public Law Working Paper No. 182
Number of pages: 32 Posted: 05 Jan 2010 Last Revised: 09 Feb 2010
Christiana HJI Panayi and Reuven S. Avi-Yonah
Queen Mary University of London, School of Law and University of Michigan Law School
Downloads 1,647 (13,696)
Citation 1

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tax treaties, treaty shopping, limitation on benefits

2.

Corporate Mobility in Private International Law and European Community Law: Debunking Some Myths

YEARBOOK OF EUROPEAN LAW, Eeckhout, P., Tridimas, T., eds., Vol. 28, Oxford University Press, 2009, Queen Mary School of Law Legal Studies Research Paper No. 26/2009
Number of pages: 80 Posted: 28 Jul 2009
Christiana HJI Panayi
Queen Mary University of London, School of Law
Downloads 941 (31,554)

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3.

Is Aggressive Tax Planning Socially Irresponsible?

[2015] 10 Intertax 544-558
Number of pages: 18 Posted: 05 Oct 2015
Christiana HJI Panayi
Queen Mary University of London, School of Law
Downloads 548 (64,790)

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4.
Downloads 430 ( 87,035)
Citation 1

Current Trends on Automatic Exchange of Information

The paper will be published in January 2016 under the special tax issue of the SMU School of Accountancy Working Paper Series.
Number of pages: 38 Posted: 19 Nov 2015 Last Revised: 05 Dec 2015
Christiana HJI Panayi
Queen Mary University of London, School of Law
Downloads 250 (156,332)
Citation 1

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Exchange of Information, Common Reporting Standard, FATCA, Singapore

Current Trends on Automatic Exchange of Information

Singapore Management University School of Accountancy Research Paper No. 2016-S-43
Number of pages: 40 Posted: 16 Mar 2016
Christiana HJI Panayi
Queen Mary University of London, School of Law
Downloads 180 (212,899)

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5.

Corporate Mobility in the European Union and Exit Taxes

Bulletin for International Taxation, pp. 459-473, October 2009
Number of pages: 15 Posted: 06 Mar 2010
Christiana HJI Panayi
Queen Mary University of London, School of Law
Downloads 379 (100,690)

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Corporate Mobility, Conflicts of Law, EU Fundamental Freedoms, Exit Taxes

6.

The Compatibility of the OECD/G20 Base Erosion and Profit Shifting Proposals with EU Law

Bulletin for International Taxation, 2015 (Volume 70), No. 1/2
Number of pages: 23 Posted: 01 Dec 2015
Christiana HJI Panayi
Queen Mary University of London, School of Law
Downloads 378 (101,000)

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7.

Reverse Subsidiarity and EU Tax Law: Can Member States Be Left to Their Own Devices?

British Tax Review, Vol. 3, pp. 261-301, 2010
Number of pages: 36 Posted: 16 Sep 2010
Christiana HJI Panayi
Queen Mary University of London, School of Law
Downloads 311 (125,214)

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EU law, UK tax law, group relief

8.

International Tax Law in the Post-BEPs World

Singapore Management University School of Accountancy Research Paper No. 2016-S-47
Number of pages: 60 Posted: 30 May 2016 Last Revised: 24 Oct 2016
Christiana HJI Panayi
Queen Mary University of London, School of Law
Downloads 308 (126,529)

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9.

Exit Taxation as an Obstacle to Corporate Emigration from the Spectre of EU Tax Law

Cambridge Yearbook of European Legal Studies, Vol. 13, 2010-2011
Number of pages: 38 Posted: 16 Apr 2011 Last Revised: 10 Apr 2012
Christiana HJI Panayi
Queen Mary University of London, School of Law
Downloads 275 (142,547)

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EU tax law, company law

10.

National Grid Indus BV v. Inspecteur Van De Belastingdienst Rijnmond/Kantoor Rotterdam: Exit Taxes in the European Union Revisited

British Tax Review, Issue 1, 2012
Number of pages: 10 Posted: 10 Apr 2012
Christiana HJI Panayi
Queen Mary University of London, School of Law
Downloads 227 (172,198)

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11.

State Aid and Tax: The Third Way?

Intertax, Vol.32, No. 6/7, pp. 283-306, 2004
Number of pages: 24 Posted: 06 Mar 2010
Christiana HJI Panayi
Queen Mary University of London, School of Law
Downloads 193 (200,127)

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12.

Limitation on Benefits and State Aid

European Taxation, pp. 83-98, February/March 2004
Number of pages: 16 Posted: 06 Mar 2010
Christiana HJI Panayi
Queen Mary University of London, School of Law
Downloads 135 (270,006)

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13.

The Globalisation of Tax Good Governance

Singapore Management University School of Accountancy Research Paper No. 2018-S-74, Vol. 6, No. 1, Special Issue: Tax
Number of pages: 32 Posted: 19 Jan 2018
Christiana HJI Panayi
Queen Mary University of London, School of Law
Downloads 133 (273,110)
Citation 1

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14.

The Common Consolidated Corporate Tax Base and the UK Tax System

THE INSTITUTE FOR FISCAL STUDIES TLRC Discussion Paper No. 9
Number of pages: 104 Posted: 19 Apr 2011 Last Revised: 10 Apr 2012
Christiana HJI Panayi
Queen Mary University of London, School of Law
Downloads 111 (311,339)

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15.

The Peripatetic Nature of EU Corporate Tax Law

Number of pages: 60 Posted: 07 Sep 2019
Christiana HJI Panayi
Queen Mary University of London, School of Law
Downloads 100 (333,960)
Citation 1

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international tax law, EU tax law

16.

The Proposed Amendments to the Savings Directive

European Taxation, pp. 179-184, April 2009
Number of pages: 6 Posted: 06 Mar 2010
Christiana HJI Panayi
Queen Mary University of London, School of Law
Downloads 61 (443,604)

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17.

Opinion Statement ECJ-TF 3/2020 on the General Court judgments of 15 July 2020 in the Cases T-778/16 and T-892/16, Ireland v. Commission and Apple v. Commission, on State aid granted by tax rulings fixing the attribution of profits to permanent establishments in Ireland

European Taxation, 2021 (Volume 61), No. 2/3
Number of pages: 14 Posted: 20 Sep 2021
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Queen Mary University of London, School of Law, Independent, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent and Independent
Downloads 18 (664,596)

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Taxation, Tax law, European taxation

18.

Opinion Statement ECJ-TF 1/2021 on the ECJ Decision of 20 January 2021 in Lexel AB (Case C-484/19) Concerning the Application of the Swedish Interest Deductibility Rules

European Taxation, vol. 61, n. 6 (2021) [ISSN: 2352-9199]
Number of pages: 7 Posted: 11 Sep 2021 Last Revised: 15 Sep 2021
Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, International Bureau of Fiscal Documentation, Queen Mary University of London, School of Law, Independent, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent and Independent
Downloads 11 (718,067)

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Taxation, Tax law, European taxation

19.

Opinion Statement ECJ-TF 2/2021 on the CJEU Decision of 25 February 2021 in Case C-403/19, Société Générale, on the Calculation of the Maximum Amount of a Foreign Direct Tax Credit

CFE Tax Advisers Europe, 2021
Number of pages: 14 Posted: 01 Dec 2021
Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, International Bureau of Fiscal Documentation, Queen Mary University of London, School of Law, Independent, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent and Independent
Downloads 4 (773,012)

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Taxation, Tax law, European taxation

20.

The Europeanization of Good Tax Governance

Yearbook of European Law, Vol. 1, January 2018
Posted: 28 Jan 2018
Christiana HJI Panayi
Queen Mary University of London, School of Law

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21.

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

CFE tax advisers europe
Number of pages: 9
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Queen Mary University of London, School of Law, Independent, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent and Independent
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Taxation, Tax law, European taxation