The Resource Revisiting the Dutch interest box under the EU state aid rules and the Code of Conduct : when a 'disparity' is selective and harmful
Revisiting the Dutch interest box under the EU state aid rules and the Code of Conduct : when a 'disparity' is selective and harmful
Resource Information
The item Revisiting the Dutch interest box under the EU state aid rules and the Code of Conduct : when a 'disparity' is selective and harmful 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 Revisiting the Dutch interest box under the EU state aid rules and the Code of Conduct : when a 'disparity' is selective and harmful 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 July 2009, the European Commission decided that the Dutch group interest box measure, a special beneficial tax regime for the taxation of intra-group interest, did not constitute State aid under EU law. This article critically analyses the Commission's decision and arrives at the opposite conclusion, that is, the measure grants selective advantage to group companies and specifically to multinational groups of companies. In the course of the analysis of the decision, a general analytical framework is proposed for examining fiscal measures suspect of being State aid. The question what options remain for the Member States after the decision to introduce tax measures attractive for multinational enterprises is discussed. Finally, the interest box measure is also examined in the light of the Code of Conduct criteria for harmful tax measures
- Language
- eng
- Label
- Revisiting the Dutch interest box under the EU state aid rules and the Code of Conduct : when a 'disparity' is selective and harmful
- Title
- Revisiting the Dutch interest box under the EU state aid rules and the Code of Conduct : when a 'disparity' is selective and harmful
- Language
- eng
- Summary
- In July 2009, the European Commission decided that the Dutch group interest box measure, a special beneficial tax regime for the taxation of intra-group interest, did not constitute State aid under EU law. This article critically analyses the Commission's decision and arrives at the opposite conclusion, that is, the measure grants selective advantage to group companies and specifically to multinational groups of companies. In the course of the analysis of the decision, a general analytical framework is proposed for examining fiscal measures suspect of being State aid. The question what options remain for the Member States after the decision to introduce tax measures attractive for multinational enterprises is discussed. Finally, the interest box measure is also examined in the light of the Code of Conduct criteria for harmful tax measures
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 38 (2010),
- http://library.link/vocab/creatorName
-
- Szudoczky, R
- Streek, J.L. van de
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- box
- interest
- group treatment
- State aid
- harmful tax competition
- Code of Conduct
- Label
- Revisiting the Dutch interest box under the EU state aid rules and the Code of Conduct : when a 'disparity' is selective and harmful
- Label
- Revisiting the Dutch interest box under the EU state aid rules and the Code of Conduct : when a 'disparity' is selective and harmful
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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/Revisiting-the-Dutch-interest-box-under-the-EU/LNqXWl5DSzM/" 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/Revisiting-the-Dutch-interest-box-under-the-EU/LNqXWl5DSzM/">Revisiting the Dutch interest box under the EU state aid rules and the Code of Conduct : when a 'disparity' is selective and harmful</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/Revisiting-the-Dutch-interest-box-under-the-EU/LNqXWl5DSzM/" 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/Revisiting-the-Dutch-interest-box-under-the-EU/LNqXWl5DSzM/">Revisiting the Dutch interest box under the EU state aid rules and the Code of Conduct : when a 'disparity' is selective and harmful</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>
