The Resource Stellt die fiktive Quellensteueranrechnung gemäß DBA eine unzulässige staatliche Beihilfe dar? = Do tax sparing credits in tax treaties represent an illegal State aid?

Stellt die fiktive Quellensteueranrechnung gemäß DBA eine unzulässige staatliche Beihilfe dar? = Do tax sparing credits in tax treaties represent an illegal State aid?

Label
Stellt die fiktive Quellensteueranrechnung gemäß DBA eine unzulässige staatliche Beihilfe dar? = Do tax sparing credits in tax treaties represent an illegal State aid?
Title
Stellt die fiktive Quellensteueranrechnung gemäß DBA eine unzulässige staatliche Beihilfe dar? = Do tax sparing credits in tax treaties represent an illegal State aid?
Creator
Subject
Language
eng
Summary
Tax sparing provisions in tax treaties can result in different treatment of cross-border dividend, interest, or royalty payments. Tax sparing credits that depend on certain conditions and therefore are not granted to all companies covered by a tax treaty represent an illegal European State aid. However, tax sparing credits that apply to all companies covered by a tax treaty, as well as tax matching credits, can be justified by the nature of the tax system and thus do not represent an illegal European State aid
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 28 (2018), no. 5 ; p. 217-222
http://library.link/vocab/creatorName
Leitsch, S
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • tax sparing credit
  • tax treaty
  • State aid
  • justification
  • ECJ case law
Label
Stellt die fiktive Quellensteueranrechnung gemäß DBA eine unzulässige staatliche Beihilfe dar? = Do tax sparing credits in tax treaties represent an illegal State aid?
Instantiates
Publication
Label
Stellt die fiktive Quellensteueranrechnung gemäß DBA eine unzulässige staatliche Beihilfe dar? = Do tax sparing credits in tax treaties represent an illegal State aid?
Publication

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