The Resource Anti-tax-avoidance rules and fiscal trade incentives

Anti-tax-avoidance rules and fiscal trade incentives

Label
Anti-tax-avoidance rules and fiscal trade incentives
Title
Anti-tax-avoidance rules and fiscal trade incentives
Creator
Subject
Language
eng
Summary
The article discusses the application of anti-tax avoidance rules to foreign income subjected to fiscal state aids within the European Communities. Special attention is paid to the possible conflict between anti-avoidance legislation and European state aid objectives
Citation source
In: Intertax. - Dordrecht. - Vol. 28 (2000),
http://library.link/vocab/creatorName
Luja, R.H.C
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • State aid
  • anti-avoidance
  • foreign income tax
  • tax competition
Label
Anti-tax-avoidance rules and fiscal trade incentives
Instantiates
Publication
Label
Anti-tax-avoidance rules and fiscal trade incentives
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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