The Resource What constitutes State aid? Important factors companies should consider

What constitutes State aid? Important factors companies should consider

Label
What constitutes State aid? Important factors companies should consider
Title
What constitutes State aid? Important factors companies should consider
Creator
Subject
Language
eng
Summary
In this article, the author examines the issue of fiscal State aid, considering the recent cases that the European Commission has brought involving tax rulings for multinational enterprises in light of the existing case law from the Court of Justice of the European Union. She suggests that companies pay close attention to the topic, especially the questions of advantage and selectivity, noting the importance of determining a reference system and identifying the objective of that system in a proper State aid analysis
Citation source
In: Tax notes international. - Falls Church. - Vol. 93 (2019), no. 11 ; p. 1183-1189
http://library.link/vocab/creatorName
Palieri, I
Geographic coverage
  • European Union
  • Europe
  • International
Language note
English
http://library.link/vocab/subjectName
  • State aid
  • advance ruling
  • selectivity
  • transfer pricing
  • equal treatment
  • comparability analysis
Label
What constitutes State aid? Important factors companies should consider
Instantiates
Publication
Label
What constitutes State aid? Important factors companies should consider
Publication

Library Locations

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      52.3736660 4.9336932
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