The Resource Harmful tax competition and fiscal State aid : two sides of the same coin?

Harmful tax competition and fiscal State aid : two sides of the same coin?

Label
Harmful tax competition and fiscal State aid : two sides of the same coin?
Title
Harmful tax competition and fiscal State aid : two sides of the same coin?
Creator
Subject
Language
eng
Summary
One of the consequences of globalization is the increased openness of economies and the interdependence of states. Tax competition between states is inevitable. In parallel, the Commission has enacted the State aid rules due to the risk that aid can cause a distortion in competition between economic operators acting in the internal market. In this article, the convergences and divergences between both measures applied by the Commission are analysed
Citation source
In: European taxation. - Amsterdam. - Vol. 59 (2019), no. 5 ; p. 197-208
http://library.link/vocab/creatorName
Lampreave Márquez, P
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • harmful tax competition
  • State aid
  • advance tax ruling
  • Code of Conduct
Label
Harmful tax competition and fiscal State aid : two sides of the same coin?
Instantiates
Publication
Label
Harmful tax competition and fiscal State aid : two sides of the same coin?
Publication

Library Locations

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