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The Resource State aid law and business taxation

State aid law and business taxation

Label
State aid law and business taxation
Title
State aid law and business taxation
Contributor
Subject
Language
eng
Summary
This book is a compilation of contributions exploring the impact of the European Treaty provisions regarding state aid on Member States' legislation and administrative practice in the area of business taxation. Starting from a detailed analysis of the European Courts' jurisprudence on Art. 107 TFEU the authors lay out fundamental issues - e.g. on legal concepts like advantage, selectivity and discrimination - and explore current problems - in particular policy and practice regarding harmful tax competition within the European Union. This includes the Member States' Code of Conduct on business taxation, the limits to anti-avoidance legislation and the options for legislation on patent boxes. The European Commission's recent findings on preferential "rulings" are discussed as well as the general relationship between international tax law, transfer pricing standards and the European prohibition on selective fiscal aids
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Richelle, I
  • Schön, W
  • Traversa, E. (Edoardo)
Series statement
MPI Studies in Tax Law and Public Finance
Series volume
6
http://library.link/vocab/subjectName
  • State aid
  • corporate income tax
  • selectivity
  • comparability test
  • ECJ case law
  • EU Treaty
  • harmful tax competition
  • Code of Conduct
  • anti-avoidance
  • double taxation relief
  • advance tax ruling
  • APA
  • transfer pricing adjustment
  • energy tax
  • intellectual property
  • patent box
Label
State aid law and business taxation
Instantiates
Publication
Contents
  • Tax legislation and the notion of fiscal aid : a review of 5 years of European jurisprudence
  • Schon, W.
  • ; p. 3-26
  • State aid and taxation : selectivity and comparability analysis
  • Lang, M.
  • ; p. 27-38
  • Tax incentives under state aid law : a competition law perspective
  • Jaeger, T.
  • ; p. 39-57
  • Comparing criteria : State aid, free movement, harmful tax competition and market distorting disparities
  • Wattel, P.J.
  • ; p. 59-71
  • Reforming the Code of Conduct for Business Taxation in the new tax competition environment
  • Moutarlier, V.
  • ; p. 75-84
  • Anti-avoidance measures and state aid in a post-BEPS context : an attempt at reconciliation
  • Traversa, E.
  • Sabbadini, P.M.
  • ; p. 85-110
  • State aid benchmarking and tax rulings : can we keep it simple?
  • Luja, R.
  • ; p. 111-131
  • Double taxation relief, transfer pricing adjustments and State aid law
  • Haslehner, W.C.
  • ; p. 133-161
  • Double taxation relief, transfer pricing adjustments and State aid law : comments
  • Szudoczky, R.
  • ; p. 163-184
  • The cat and the pigeons : some general comments on (TP) tax rulings and state aid after the Starbucks and Fiat decisions
  • Wattel, P.J.
  • ; p. 185-194
  • Energy taxation and State aid law
  • Villar Ezcurra, M.
  • ; p. 197-220
  • Intellectual property, taxation and State aid law
  • Brokelind, C.
  • ; p. 221-245
  • The recovery obligation and the protection of legitimate expectations : the Spanish experience
  • Pastoriza, J.S.
  • ; p. 247-282
Extent
viii, 282 p.
Isbn
9783662530542
Label
State aid law and business taxation
Publication
Contents
  • Tax legislation and the notion of fiscal aid : a review of 5 years of European jurisprudence
  • Schon, W.
  • ; p. 3-26
  • State aid and taxation : selectivity and comparability analysis
  • Lang, M.
  • ; p. 27-38
  • Tax incentives under state aid law : a competition law perspective
  • Jaeger, T.
  • ; p. 39-57
  • Comparing criteria : State aid, free movement, harmful tax competition and market distorting disparities
  • Wattel, P.J.
  • ; p. 59-71
  • Reforming the Code of Conduct for Business Taxation in the new tax competition environment
  • Moutarlier, V.
  • ; p. 75-84
  • Anti-avoidance measures and state aid in a post-BEPS context : an attempt at reconciliation
  • Traversa, E.
  • Sabbadini, P.M.
  • ; p. 85-110
  • State aid benchmarking and tax rulings : can we keep it simple?
  • Luja, R.
  • ; p. 111-131
  • Double taxation relief, transfer pricing adjustments and State aid law
  • Haslehner, W.C.
  • ; p. 133-161
  • Double taxation relief, transfer pricing adjustments and State aid law : comments
  • Szudoczky, R.
  • ; p. 163-184
  • The cat and the pigeons : some general comments on (TP) tax rulings and state aid after the Starbucks and Fiat decisions
  • Wattel, P.J.
  • ; p. 185-194
  • Energy taxation and State aid law
  • Villar Ezcurra, M.
  • ; p. 197-220
  • Intellectual property, taxation and State aid law
  • Brokelind, C.
  • ; p. 221-245
  • The recovery obligation and the protection of legitimate expectations : the Spanish experience
  • Pastoriza, J.S.
  • ; p. 247-282
Extent
viii, 282 p.
Isbn
9783662530542

Library Locations

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