The Resource The concept of special tax zones in EU tax law

The concept of special tax zones in EU tax law

Label
The concept of special tax zones in EU tax law
Title
The concept of special tax zones in EU tax law
Creator
Subject
Language
  • eng
  • eng
Summary
This article defines a general concept of special tax zones in the context of EU tax law to be able to explain the different experiences of territorial tax incentives in the Member States. It reviews the relevant sources: literature on the topic, the EU legal framework, and the experience of the Member States
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 28 (2019), no. 6 ; p. 307-321
http://library.link/vocab/creatorName
Cipollini, C
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • special economic zone
  • tax incentive
  • EU tax law
Label
The concept of special tax zones in EU tax law
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2019/E-F/ECTARE/6_307-321.pdf
Publication
Note
20200103

Library Locations

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