The Resource Rückstellungen bei rechtswidrigen steuerlichen Beihilfen
Rückstellungen bei rechtswidrigen steuerlichen Beihilfen
Resource Information
The item Rückstellungen bei rechtswidrigen steuerlichen Beihilfen represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Rückstellungen bei rechtswidrigen steuerlichen Beihilfen represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- In tax law, there is increased attention for the prohibition of state aid, but the literature mainly focuses on the interpretation of the concept of state aid. This article, however, deals specifically with the question of when and how (potentially) beneficiary companies should take unlawful state aid into account in the balance sheet
- Language
- eng
- Label
- Rückstellungen bei rechtswidrigen steuerlichen Beihilfen
- Title
- Rückstellungen bei rechtswidrigen steuerlichen Beihilfen
- Language
- eng
- Summary
- In tax law, there is increased attention for the prohibition of state aid, but the literature mainly focuses on the interpretation of the concept of state aid. This article, however, deals specifically with the question of when and how (potentially) beneficiary companies should take unlawful state aid into account in the balance sheet
- Citation source
- In: Internationales Steuerrecht. - München. - Vol. 25 (2016),
- http://library.link/vocab/creatorName
-
- Cloer, A
- Vogel, N
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
- http://library.link/vocab/subjectName
-
- State aid
- accounting
- EU law
- Label
- Rückstellungen bei rechtswidrigen steuerlichen Beihilfen
- Label
- Rückstellungen bei rechtswidrigen steuerlichen Beihilfen
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/R%C3%BCckstellungen-bei-rechtswidrigen-steuerlichen/Y9NvHpgirXA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/R%C3%BCckstellungen-bei-rechtswidrigen-steuerlichen/Y9NvHpgirXA/">Rückstellungen bei rechtswidrigen steuerlichen Beihilfen</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/R%C3%BCckstellungen-bei-rechtswidrigen-steuerlichen/Y9NvHpgirXA/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/R%C3%BCckstellungen-bei-rechtswidrigen-steuerlichen/Y9NvHpgirXA/">Rückstellungen bei rechtswidrigen steuerlichen Beihilfen</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>