The Resource Fighting harmful tax competition through EU State aid law : will the hardening of soft law suffice?

Fighting harmful tax competition through EU State aid law : will the hardening of soft law suffice?

Label
Fighting harmful tax competition through EU State aid law : will the hardening of soft law suffice?
Title
Fighting harmful tax competition through EU State aid law : will the hardening of soft law suffice?
Creator
Subject
Language
eng
Summary
This article illustrates how the use of the State aid control instrument to fight against harmful tax competition evolved during the last eighteen years. All the major steps of this history are presented: from the parallel genesis of a Code of Conduct for business Taxation and of the Notice on the application of State aid rules to measures relating to direct business taxation, to the Gibraltar case, to the recent opening decisions on preferential tax rulings. Lastly, some open reflections on those decisions from a tax law point of view are presented
Citation source
In: European State Aid Law Quarterly. - Berlin. - Vol. 14 (2015),
http://library.link/vocab/creatorName
  • Traversa, E. (Edoardo)
  • Flamini, A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • State aid
  • harmful tax competition
  • Code of Conduct
  • soft law
  • ECJ case law
Label
Fighting harmful tax competition through EU State aid law : will the hardening of soft law suffice?
Instantiates
Publication
Label
Fighting harmful tax competition through EU State aid law : will the hardening of soft law suffice?
Publication

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