The Resource Deduction for export activities in Spain's corporation tax : present and future

Deduction for export activities in Spain's corporation tax : present and future

Label
Deduction for export activities in Spain's corporation tax : present and future
Title
Deduction for export activities in Spain's corporation tax : present and future
Creator
Subject
Language
eng
Summary
This paper examines the regulation of the deduction for export activities in Spain's corporation tax before and after the Commission's recommendation of 22 March 2006. In this recommendation European Commission considers that the deduction for export activities in Spanish corporation tax constitutes a state aid incompatible with the single market under Article 87(1) of the EC Treaty
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 18 (2009),
http://library.link/vocab/creatorName
Magraner Moreno, F.J
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • State aid
  • ECJ case law
  • export incentive
Label
Deduction for export activities in Spain's corporation tax : present and future
Instantiates
Publication
Label
Deduction for export activities in Spain's corporation tax : present and future
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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