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The Resource Assessment and recovery of tax incentives in the EC and the WTO : a view on state aids, trade subsidies and direct taxation

Assessment and recovery of tax incentives in the EC and the WTO : a view on state aids, trade subsidies and direct taxation

Label
Assessment and recovery of tax incentives in the EC and the WTO : a view on state aids, trade subsidies and direct taxation
Title
Assessment and recovery of tax incentives in the EC and the WTO : a view on state aids, trade subsidies and direct taxation
Creator
Subject
Language
eng
Summary
PhD-thesis on the fiscal aspects of both the EC and the WTO subsidy regimes. After an overview of the most important and controversial aspects of both regimes, some of the key issues in the field of state aid and taxation are reviewed. Further an outline of the competitive environment in which the state aid regime operates, with special emphasis on its relation to harmful tax competition and the fundamental freedoms provided for in the EC Treaty. Next a description of the WTO framework on trade subsidisation, with special attention for its application in the fiscal sphere and certain procedural issues including remedy procedures. Subsequently an analysis of potential areas of conflict when the WTO Subsidies Agreement and EC state aid regulations apply simultaneously. In the second part about recovery an introduction into the 'recovery' of unlawful fiscal aids, i.e. the payback of tax incentives that were granted in violation of state aid provisions, followed by a chapter on recovery of fiscal aids in the Netherlands. Finally a short look into the future of fiscal trade subsidisation and some conclusions. The study focuses on subsidies in corporation tax laws and (entrepreneurial) income tax laws
http://library.link/vocab/creatorName
Luja, R.H.C
Geographic coverage
  • International
  • European Union
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Ius Commune Europaeum
Series volume
41
http://library.link/vocab/subjectName
  • tax incentive
  • subsidy
  • State aid
  • assessment
  • recovery of tax
Label
Assessment and recovery of tax incentives in the EC and the WTO : a view on state aids, trade subsidies and direct taxation
Instantiates
Publication
Contents
Includes summary in Dutch, list of jurisprudence, bibliography and index
Extent
xii, 301 p.
Isbn
9789050952781
Label
Assessment and recovery of tax incentives in the EC and the WTO : a view on state aids, trade subsidies and direct taxation
Publication
Contents
Includes summary in Dutch, list of jurisprudence, bibliography and index
Extent
xii, 301 p.
Isbn
9789050952781

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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