The Resource Special Tax Zones in the European Union: implementing models under State aid rules

Special Tax Zones in the European Union: implementing models under State aid rules

Label
Special Tax Zones in the European Union: implementing models under State aid rules
Title
Special Tax Zones in the European Union: implementing models under State aid rules
Creator
Subject
Language
eng
Summary
There is a significant interplay between Special Tax Zones and the variables of EU law. This article aims to identify the implementing models regarding Special Tax Zones in light of State aid rules and provides an analysis of various EU law sources, as well as the experience of Member States. Considering the strict limits set by State aid rules, however, Member States face numerous difficulties in introducing territorial tax measures in their disadvantaged regions
Citation source
In: European taxation. - Amsterdam. - Vol. 60 (2020), no. 1 ; p. 17-24
http://library.link/vocab/creatorName
Cipollini, C
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • special tax zone
  • EU law
  • State aid
  • tax incentive
  • exemption
  • tax-free zone
  • de minimis
Label
Special Tax Zones in the European Union: implementing models under State aid rules
Instantiates
Publication
Label
Special Tax Zones in the European Union: implementing models under State aid rules
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...