The Resource Gibraltar State aid decision highlights EU Commission's selective approach

Gibraltar State aid decision highlights EU Commission's selective approach

Label
Gibraltar State aid decision highlights EU Commission's selective approach
Title
Gibraltar State aid decision highlights EU Commission's selective approach
Creator
Subject
Language
eng
Summary
In a highly controversial decision by the European Commission on Gibraltar's tax system, for the first time, two different issues on State aid have been addressed in one decision. The final decision issued on 19 December 2018 addressed both Spain's complaint about Gibraltar's corporate tax regime and the European Commission's concern about Gibraltar's procedures for granting tax rulings
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 28 (2019), no. 2 ; 4 p
http://library.link/vocab/creatorName
Lampreave Márquez, P
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • State aid
  • passive income
  • exemption
  • corporate income tax
  • advance tax ruling
  • selectivity
Label
Gibraltar State aid decision highlights EU Commission's selective approach
Instantiates
Publication
Label
Gibraltar State aid decision highlights EU Commission's selective approach
Publication

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