State aid
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The concept State aid represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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State aid
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The concept State aid represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- State aid
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- "God save the Brexit" : tax implications of leave vote
- "Meta"-Steuerrecht durch Beihilfekontrolle : aktuelle Entwicklungen im europäischen Beihilferecht
- "Would the European Commission's decision on the Amazon State aid case have been different, if it had not applied the OECD 2017 Transfer Pricing Guidelines?" (An analysis of the Amazon State aid case decision in the light of the OECD Transfer Pricing Guidelines and BEPS Project)
- (Aangescherpte) groepsrentebox is naar huidige stand van zaken verboden staatssteun
- (Re)shaping fiscal state aid : selected recent cases and their impact
- 10th GREIT annual conference on EU BEPS; fiscal transparency, protection of taxpayer rights and state aid and 7th GREIT summer course on tax evasion, tax avoidance & aggressive tax planning
- A battle for the revenue between giants : the Apple case
- A bite from the Apple? Commission orders recovery of up to 13 billion euros
- A constructive U.S. counter to EU state aid cases
- A fiscalidade como instrumento de recuperação económica
- A new framework for state aid review of tax rulings
- A review of state aid in multinational tax regimes
- A small fish in a big pond : the international tax options of Belgium
- A world full of challenges, part 2 : the tax details
- A-Brauerei: CJEU rules exemption from German real estate transfer tax does not constitute State aid
- Aanbevelingen ter verbetering van het vestigingsklimaat voor ondernemingen : tribuut aan Jaap Bellingwout
- Abrogato il regime agevolativo delle holding lussemburghesi
- Accounting and taxation with special regard to trading in emission rights & assessment of ECJ case law in matters of direct taxes and State aid
- Advance pricing arrangements : optimal tool - optimal framework?
- Advanced issues in international and European tax law
- Aides d'Etat : le temps de l'insouciance est-il révolu?
- Aiuti di stato mediante benefici fiscali ed efficacia nell'ordinamento interno delle decisioni negative della Commissione UE : rapporti tra precetto comunitario e procedure fiscali nazionali
- Aktuelle Entwicklungen im Beihilferecht - erstes Halbjahr 2018 : der EuGH hält an der weiten Auslegung des Beihilfebegriffs fest und stärkt die Vergleichbarkeitsprüfung
- Aktuelle Entwicklungen im Beihilferecht - zweites Halbjahr 2018 : Rechtssicherheit bei Sanierungs- und Konzernklausel - EuGH verneint verbotene Beihilfe
- Amazon State aid decision : implications for U.S. multinationals
- An American View of State Aid - [part 5]
- An analysis of some Apple state aid arguments
- An overview of the state aids regime
- Analysing the European Commission's final decisions on Apple, Starbucks, Amazon and Fiat Finance & Trade
- Anhängige EuGH-Rechtssachen im Bereich der Ertragsteuern
- Anti-competitive tax breaks: how to attack them under the state aid rules
- Anti-tax-avoidance rules and fiscal trade incentives
- Apple and the CCCTB : can the European Commission have both?
- Apple's tax planning scheme and CJEU jurisprudence
- Application of EC state aid law by the Member State courts
- Are the EU and U.S. headed for a tax war?
- Areas of TP scrutiny in a pre- and post-BEPS world
- Aspects of U.K. CFC rules constitute unlawful State aid
- Assessing state aid in the beautiful game
- Assessing the standard of proof in fiscal State aid : red card to the Commission
- Assessment and recovery of tax incentives in the EC and the WTO : a view on state aids, trade subsidies and direct taxation
- Asymmetrical tax burdens and EU State Aid control
- Asymmetrically relying on the EU VAT Directive - is VAT a picnic?
- Autogrill España SA v European Commission; and Banco Santander SA and Santusa Holding SL v European Commission: Spanish tax rules, state aid and "selective advantage"
- Autonomia tributaria locale e integrazione europea
- Autonomie procédurale des Etats membres et droit européen
- Auxílios de Estado e Fiscalidade
- Aviation tax, free trade and state aid in the European Union : Ireland's riddled Air Travel tax : case T473/12 Aer Lingus Ltd v. Commission, and case T-500/12 Ryanair Ltd v. Commission
- Ayudas de Estado de carácter fiscal : régimen jurídico
- BEPS Action 2 : neutralising the effects on hybrid mismatch arrangements
- BEPS en het Europese arm's-lengthbeginsel
- BEPS, EU state aid investigations and LuxLeaks : and what about Luxembourg?
- BEPS, State aid investigations, and U.S. MNE restructurings
- BITs and taxes
- BTW-compensatiefondsen : fata morgana of oase in het staatssteunlandschap?
- Base erosion and profit shifting (BEPS): impact for European and international tax policy
- Basque Economic Agreement and Europe : Economic Agreement, regional tax regulation and state aid = Concierto Económico Vasco y Europa : Concierto Económico, fiscalidad regional y ayudas de estado
- Belastingconcurrentie binnen de EU. Over fiscale beleidsconcurrentie, fiscale marktdistorsies en fiscale staatssteun
- Belastingregels kunnen verboden staatssteun vormen
- Belgisch regime van de aftrek voor octrooi-inkomsten : vergelijking met andere Europese 'IP box'-regimes en toetsing aan Europese regels inzake schadelijke belastingconcurrentie en staatssteun
- Belgische rulings in het licht van de staatssteunregels
- Benefits of Brexit for the U.K. and other countries
- Besitzen Patentboxregime eine Zukunft? Eine beihilferechtliche Untersuchung
- Besteuerung internationaler Unternehmen : Festschrift für Dieter Endres zum 60. Geburtstag
- Between State aid and the fundamental freedoms : the arm's length principle and EU law
- Blickpunkt International und Blickpunkt BEPS
- Blickpunkt International und Blickpunt BEPS
- Blickpunt international
- Boxen, beleggingsinstellingen en staatssteun
- Brexit : a note from the United States
- Brexit : the legal implications
- Brexit overview of significant corporate tax issues
- Brexit tax implications : state of play upon entry into force of withdrawal agreement
- Brexit, the EEA and the EU State aid rules : The future State aid control in Turmoil?
- Britain alone! The implications and consequences of United Kingdom exit from the EU
- Brought into line
- CFE Tax Advisers Europe : 60th Anniversary - Liber Amicorum
- CFI decision on Italian specialized investment vehicles
- CJEU - recent developments in direct taxation 2016
- CJEU - recent developments in direct taxation 2018
- CJEU - recent developments in value added tax 2018
- CJEU tackles 'reference framework' definition in State aid cases
- Can general measures be ... selective? Some thoughts on the interpretation of a state aid definition
- Can selectivity result from the application of non-selective rules? The case of Engie
- Can tax treaties confer State aid?
- Can the U.K. digital services tax address the digital economy?
- Case C-88/03, Portuguese Republic v. Commission, Judgment of the Grand Chamber of 6 September 2006, [2006] ECR I-7115
- Centralized intellectual property business models - tax implications of EU patent box regimes
- Combating Tax Avoidance in the EU : harmonization and cooperation in direct taxation
- Comentario a las Sentencias del Tribunal General de la UE (Sala Séptima), de 24 de septiembre de 2019
- Commentary of state aid review of multinational tax regimes : a comprehensive illustration of main state aid cases
- Commission and Spain v Gibraltar and the United Kingdom : a landmark case on engineered tax regimes
- Community guidelines on State aid for small and medium-sized enterprises. (92/C213/02)
- Community state aid policy and energy taxation
- Company size matters
- Company taxation, state aid and fundamental freedoms : is the next step enhanced co-operation?
- Comparative fiscal federalism
- Compatibility of IP box regimes with EU state aid rules and Code of Conduct
- Conceptuele dilemma's ten aanzien van het begrip "selectieve belastingvoordelen"
- Conditional withholding tax : a tax on tax planning
- Conference : New perspectives on fiscal State aid : legitimacy and effectiveness of fiscal State aid control
- Conference on "Tax aspects of research and development - towards more sustainable development in the European Union"
- Conference report: Research Seminar on State Aid and Tax Measures (Aarhus, Denmark, 27 January 2011)
- Confédération Fiscale Européenne : Opinion Statement ECJ-TF 1/2020 on the General Court Decisions of 24 September 2019 in The Netherlands v. Commission (Starbucks) (joined cases C-760/15 and T-636/16) and Luxembourg v. Commission (Fiat Finance and Trade) (joined cases T-755/15 and T-759/15), on State aid granted by transfer pricing rulings
- Congregación De Escuelas Pías Provincia Betania : tax exemption for education services by religious congregation not sacrosanct from State aid perspective
- Convenios fiscales internacionales y fiscalidad de la Unión Europea
- Convenios fiscales internacionales y fiscalidad de la Unión Europea
- Corporate Income Tax Act changes
- Corporate Income Tax Act changes
- Corporate tax and treaty consequences of Brexit
- Corporate tax arrangements under EU state aid scrutiny : the application of the market economy operator principle
- Corporate tax changes
- Corporate tax harmonisation in the European Community
- Corporate tax law amendments
- Corporate tax treatment of interest : EU state aid and the EU Code of Conduct as a means of combating harmful tax competition
- Croatian accession to the European Union : the challenges of participation
- Cuestiones de efficiencia, eficacia y legalidad comunitaria Europea en el proceso hacia un modelo de fiscalidad de la energia
- Current scenario of the tax incentives in Brazil : a comparison based on the concepts of state aid in Europe and of the commerce clause in the United States
- Damage limitation
- Darstellung der EU-Regionalbeihilferegelungen und Schlussfolgerungen für Steuererleichterungen in der Schweiz
- Das Beihilfeverfahren und die Rechte und Pflichten der Beteiligten
- Das EG-Beihilfenverbot und sein Durchführungsverbot in Steuersachen
- Das GrESt-Privileg für umgründungsbedingte Grundstücksübertragungen als selektive Beihilfe? = Does the reduced real estate transfer tax for reorganizations constitute State aid?
- Das Referenzsystem bei der beihilferechtlichen Überprüfung nationaler Steuervergünstigungen
- De Belgische octrooiaftrek
- De Europese staatssteunregels : de overheid geeft ... maar kan ook gedwongen worden weer (terug) te nemen
- De Mededeling staatssteun 2016 : een momentopname door de Europese Commissie
- De Nederlandse vennootschapsbelasting in Europees perspectief : overzicht van het harmonisatieproces
- De behandeling van rente in de VPB heroverwogen
- De octrooi- en rentebox: dispariteit, distorsie of steunmaatregel?
- De overheid als belastingplichtige
- De verhouding tussen art. 20a Wet VPB 1969 en het Europese recht
- De verplichte groepsrentebox : geen verboden staatssteun, wel schadelijke belastingconcurrentie?
- Deduction for export activities in Spain's corporation tax : present and future
- Defizitäre Sachverhaltsermittlung und gesetzesinkongruente Rechtsanwendung durch nationale Finanzbehörden : individueller Steuervorteil als Beihilfe i. S. des EU-Rechts
- Der Einfluss des Beihilferechts auf die direkten Steuern in Deutschland
- Derecho tributario de la Unión Europea
- Designing co-operative compliance programmes : lessons from the EU state aid rules for tax administrations
- Deutsche Gewerbesteuer und europäisches Beihilferecht - Anmerkung zum Urteil des EuGH vom 11. 9. 2008, C-428 - 434/06, UGT Rioja u. a
- Did Nike benefit from illegal State aid?
- Die Anwendung des Beihilfeverbots im Unternehmenssteuerrecht
- Die Beihilfeverfahren in Sachen Amazon, Apple, Fiat und Starbucks - eine neue Dimension der Selektivität?
- Die Besteuerung von Sportlern : Einkunftsarten - Einkünfteermittlung - Internationales Steuerrecht
- Die DBA-Freistellungsmethode als unzulässige Beihilfe i. S. d. Art. 87 EG? = The exemption method of DTC-Law in the light of the EC state aid prohibition?
- Die EU-Gruppe Verhaltenskodex (Unternehmensbesteuerung) : Überblick über aktuelle Arbeiten gegen schädlichen Steuerwettbewerb in der Europäischen Union
- Die Firmenwertabschreibung als selektive Beihilfe?
- Die Möglichkeit der Verlustverrechnung als selektive Begünstigung sanierungsbedürftiger Unternehmen? : Wider die Beihilferechtswidrichkeit der Sanierungsklausel (Paragr. 8 Abs. 1a KStG)
- Die Position von EU-Kommission und EuGH zu steuerlichen Beihilfen : das Damoklesschwert der Feststellung einer europarechtswidrigen steuerlichen Massnahme
- Die Sanierungsklausel - Bestandsaufnahme und Handlungsempfehlungen
- Die Sanierungsklausel auf dem Prüfstand : Steuern als verbotene Beihilfen
- Die Sanierungsklausel des Paragr. 8c KStG ist eine unzulässige staatliche Beihilfe : EuG, Urteil vom 4. 2. 2016 - T-287/11, Heitkamp BauHolding GmbH
- Die Verteilung der Besteuerungsrechte zwischen Ansässigkeits- und Quellenstaat im Recht der Doppelbesteuerungsabkommen
- Die belgische Excess Profit-Regelung ist keine steuerliche Beihilfe : EuG, Urteil v. 14.2.2019 - Rs. T-131/16 und T-263/16
- Die deutsche Sanierungsklausel als rechtswidrige Beihilfe = The German restructuring clause as prohibited state aid
- Differential tax burdens of undertakings and internal market law: the way forward after ANGED
- Digital battlefront in the tax wars
- Direct taxation and State aid : recent developments concerning the notion of selectivity
- Direito Tributário, Societário e a reforma da Lei das S/A - Vol. V : controversias após a Lei n. 12.973
- Direito fiscal da União Europeia : tributação direta
- Diritto tributario europeo
- Distinction between state aid and general tax measures
- Dividendbelasting wederom onder vuur
- Do APAs still provide certainty in the Netherlands?
- Do state aid rules still allow European Union Member States to claim fiscal sovereignty?
- Does the European Union primary law require member states to make corresponding adjustments?
- Don't panic!
- Double (non-)taxation and EU law
- Draft Commission notice on the application of the state aid rules to measures relating to direct business taxation (Doc. IV/980/98-EN Rev. 1). UNICE comments
- Droit OMC, droit communautaire et fiscalité directe
- Dutch CV-BV structures : Starbucks-style tax planning and state aid rules
- E-commerce between the U.S. and Europe : Apple, state aid, and beyond
- EC formally requests that Spain and Malta abolish certain tax incentives under state aid rules
- EC guidelines on state aid to maritime transport and Belgian maritime tax measures
- EC neemt belangrijke beslissing inzake staatssteun
- EC prohibits financial restructuring exemption for change-in-ownership rule
- EC state aid rules and tax incentives: a U-turn in Commission policy? (Part I)
- EC state aid rules and tax incentives: a U-turn in Commission policy? (Part II)
- EC state aid rules applied to taxes : an analysis of the selectivity criterion
- ECJ - recent developments in direct taxation 2011
- ECJ - recent developments in direct taxation 2012
- ECJ - recent developments in direct taxation 2014
- EU "state aid" rules: relevance for companies in Ireland
- EU and tax rulings : five shades of four state aid decisions
- EU applies BEPS concepts finding State aid given to Amazon
- EU enlargement : issues and opportunities for multinationals
- EU income tax law: issues for the years ahead
- EU law and the building of global supranational tax law : EU BEPS and state aid
- EU law compatibility of BEPS Action 2 : neutralising the effects of hybrid mismatch arrangements
- EU review of direct tax measures : interplay between fundamental freedoms and state aid control
- EU shipping taxation : the tonnage tax regime in question
- EU state aid and tax : an evolutionary approach
- EU state aid cases continue to amaze and worry many multinationals
- EU state aid control : law and economics
- EU state aid investigations : a view from both sides of the Atlantic
- EU state aid investigations demand an aggressive response
- EU state aid rules and the Azores cases
- EU state aid rules and their limits
- EU state aid rules applied to indirect tax measures
- EU tax law and policy in the 21st century
- Economics of State aid control : where law and economics meet
- Een aanmerkelijke digitale aanwezigheid : de juiste stap vooruit?
- Een gerechtvaardigd vertrouwen in belastingfaciliteiten?
- El Impuesto sobre Sociedades en 2012 (y IV). Gravámenes especiales sobre rentas extranjeras. Medidas limitativas y de estímulo a la actividad económica. Conflictos en materia de ayudas de Estado
- El análisis de selectividad en las ayudas de Estado de naturaleza fiscal tras la Sentencia Gibraltar (Asuntos C-106/09P y C-107/09P) y sus implicaciones en la lucha contra la competencia fiscal perjudicial
- El derecho financiero y tributario ante los fenómenos hidrológicos extremos
- Ende der "Organisationsblindheit" der Gemeinschaft im Beilhilferecht : keine automatische Selektivität regionaler Steuermassnahmen : zugleich Anmerkung zum EuGH-Urteil Portugal/Kommission
- Energieabgabenvergütung : EuGH bestätigt Verstoß gegen Unionsrecht : BFG setzt Urteil um und gibt Dienstleistern Chance auf Vergütung
- Energy tax incentives in the United States : A comparative perspective on State aid
- Energy taxation, environmental protection and State aids : tracing the path from divergence to convergence
- Energy taxes in the EU : a case study of the implementation of environmental taxation at a supranational level
- Enforcement of EU State aid provisions and transfer pricing - round 2 : obervations on the decisions in the cases Starbucks and Fiat
- Enkele bemerkingen betreffende het fiscaal gelijkheidsbeginsel in de staatssteunzaken naar aanleiding van het arrest Koninklijke Friesland Foods
- Environmental tax studies for the ecological transition : comparative analysis addressing urban concentration and increasing transport challenges
- Environmental taxation and the law
- Estonia could face tax battle with European Commission
- Ethics and taxation
- Europa en (de Belgische) preferentiële belastingregimes : de staatssteunregels in de rol van scherprechter?
- Europe's balancing act : trends in taxation
- European Commission Directive on exchange of tax rulings : a 'revolutionary' move to be embraced or feared by taxpayers?
- European Commission competence in reviewing direct business tax measures
- European Commission decision on Fiat : state aid case explained
- European Commission details charges against Apple Inc.'s tax arrangements in Ireland, slams Luxembourg on Fiat deals
- European Commission finds no illegal State aid
- European Commission gives green light to Madeira's new tax regime
- European Commission targets Member States' tax rulings as prohibited State aid : where will it lead?
- European State aid and tax rulings
- European Union state aid and calls for transparency in a post-BEPS world : will rulings effectively be ruled out?
- European direct taxation : case law and regulations
- European direct taxation : case law and regulations
- European direct taxation : case law and regulations
- European economic law
- European state aid law quarterly
- European tax integration : law, policy and politics
- European tax law : institutions and principles
- European tax law : volume 1 : general topics and direct taxation
- European tax law : volume 1 : general topics and direct taxation
- Europäisches Beihilferecht und Besteuerung
- Europäisches Steuerrecht
- Europäisches Steuerrecht
- Europäisches Steuerrecht : Kommentar
- Europäisches Verbrauchsteuerrecht
- EØS-avtalen og norsk skatterett
- Fact and law-finding issues in the preliminary ruling and infringement procedures before the ECJ in tax matters
- Fairness im Steuerrecht : Schlaglichter auf Anspruch und Wirklichkeit in laufenden Steuerreformvorhaben
- Fasten your seat belts : EC scrutinises aggressive tax planning
- Fifteen years of tax incentives in the Czech Republic in the light of recent legislative changes : opportunities and lessons learned
- Fighting harmful tax competition through EU State aid law : will the hardening of soft law suffice?
- Finance Act 2016 Notes
- Finding selectivity or the art of comparison : annotation on the judgment of the Court of Justice of the European Union (First Chamber) of 8 September 2011 in Joined Cases C-78 to 80/08, Paint Graphos
- Finland : Selectivity of the Finnish sweets tax - no resolution in sight
- Finnish energy taxation: how well has it worked?
- Firmenwertabschreibung auch für EU-Erwerbe - die Schlussanträge der Generalanwältin = Goodwill amortization also for acquisitions of EU participations - opinion of the Advocate General
- Fiscal State aid to promote clean transport
- Fiscal aid review and cross-border tax distortions
- Fiscal aids: (in)compatibility with EU rules?
- Fiscal autonomy, investment funds and state aid : a follow-up
- Fiscal instruments to promote renewable energy in the Netherlands and why they were not continued
- Fiscal state aid - the European Commission on a mission
- Fiscal state aid : lights and shadows in the 2013 Commission decision on the Spanish tax lease system
- Fiscal state aid and real estate collective investment vehicles (CIVs)
- Fiscal state aid goes global
- Fiscal state aids, tax base erosion and profit shifting
- Fiscale kenniseconomie
- Fiscale maatregelen en communautaire steunmaatregelen: formele procedures en terugvordering
- Fiscale maatregelen en communautaire steunmaatregelen: materieel recht
- Fiscale staatssteun : hoe soeverein zijn de lidstaten nog?
- Fiscale staatssteun : recente ontwikkelingen
- Fiscale staatssteun : recente ontwikkelingen (slot)
- Fiscale voordelen vanwege regionale en lokale overheden : onder staatssteunbedreiging?
- Fiscalità delle imprese ed aiuti di Stato : parte I: i fondamenti della nozione di aiuto fiscale
- Football glory, credit crisis and state's paternalism - a perfect breeding ground for State aid? Annotation on the Judgment of the General Court (Fourth Chamber) of 20 March 2019 in Case T-766/16 Hércules CF v European Commission
- Forecast : looking cloudy
- Forum : interaction of state aid, free movement, policy competition and abuse control in direct tax matters
- Friends with tax benefits : Apple's cautionary tale
- Friends without benefits? The Treasury and EU state aid
- From Santander to LuxLeaks - and back
- Fundamental freedoms and state aid rules under EU law : the example of taxation
- Fundamentals of transfer pricing : a practical guide
- General approach of the European Court of Justice and limitation of benefits clauses in double tax conventions
- German 'anti-avoidance' measures versus Belgian coordination centres : a long struggle without survivors?
- Gibraltar State aid decision highlights EU Commission's selective approach
- Global trends in VAT/GST and direct taxes
- Governmental incentive programs in a post-BEPS and limited State aid world
- Grants and incentive programmes in the ten new EU-Member states
- Grants versus fiscal aid : in search of economic rationality
- Greek capital gains tax on the transfer of shares and EC law
- Guía práctica : Efectos Jurídicos del Coronavirus (COVID-19)
- Harmful tax competition : six Belgian tax incentives under the microscope
- Harmful tax competition and fiscal State aid : two sides of the same coin?
- Harmful tax policy : when political objectives interfere with state aid rules
- Harmonisierung der Unternehmensbesteuerung in Europa - eine Standortbestimmung in Zeiten von BEPS
- Has the European Court of Justice any interest in tax expenditures?
- Het Technolease drama : eens maar nooit weer?
- Het conceptwetsvoorstel Terugvordering staatssteun : navorderen, naheffen of niets doen?
- Het grensvlak van eerlijke en oneerlijke belastingconcurrentie in Europa
- Het naderende einde van de dividendbelasting : een analyse
- Het wetsvoorstel Terugvordering staatssteun : het wordt navorderen en naheffen
- Horizontal discrimination and EU law : the Sopora case
- How Shell manages its Dutch dividend withholding tax
- How did McDonald's get off the EU State aid hook?
- How the Vodafone Magyarország opinion affects EU debate on turnover-based digital taxes
- How to determine the existence of a tax advantage: the F.C. Barcelona case : annotation on the judgment of the General Court (Fourth Chamber) of 26 February 2019 in Case T-865/16 F.C. Barcelona v European Commission
- IP Box Regime im Europäischen Steuerrecht
- IP boxes from a European, Liechtenstein and Swiss perspective
- IP boxes in light of the BEPS project and EU law - part II
- Identifying selective advantages in the context of German Inheritance and Gift Tax Act Reform
- Impact Starbucks-affaire en EU anti-BEPS-voorstellen verduidelijkt
- Impact of the EU GBER regulations on EIIS
- Impact of the European economic area agreement on direct taxation : a Norwegian perspective
- Implicaciones del caso "Achmea" en asuntos fiscales : límites al arbitraje, jurisdicción exclusiva del TJUE y convenios de doble imposición internacional = Implications of the "Achmea" case in tax matters: limits on arbitration, exclusive jurisdiction of the CJUE and international conventions of double taxation
- Implications of the rulings in Starbucks and Fiat for the Apple State aid case
- Incompatible state aid : should enterprises fear this legislation?
- Incorrect system of reference : ECJ overrules Commission decision on German restructuring clause
- International group financing and taxes
- International juridical double non-taxation and state aid
- International review: looking back on 2019
- International tax aspects of sovereign wealth investors : a source State perspective
- International tax update
- Internationale aspecten van de C(C)CTB
- Introduction to European tax law on direct taxation
- Introduction to European tax law on direct taxation
- Introduction to European tax law on direct taxation
- Introduction to European tax law on direct taxation
- Investigations by European Commission into transfer pricing underlying certain tax rulings in the European Union
- Investment fund taxation : domestic law, EU law, and double taxation treaties
- Investment funds, tax planning and state aid
- Irish air travel tax and unlawful state aid - a partial victory for airlines
- Is Belgium and Forum 187 v. Commission a suitable legal source for an EU "at arm's length principle"?
- Is Fiat's tank half-full of half empty? The General Court's decision in Luxembourg v. Commission (T-755/15)
- Is de vrijstelling van rente op een hybride lening een onrechtmatige steunmaatregel?
- Is het regime voor fiscale beleggingsinstellingen een onrechtmatige steunmaatregel?
- Is the European Commission using the Apple case to rewrite international tax?
- Is the State aid regime a suitable instrument to be used in the fight against harmful tax competition?
- Islamic finance and EU law - part 1
- Islamic finance and EU law - part 2
- Ist die deutsche Sanierungsklausel doch keine Beihilfe? Würdigung des Generalanwalts im EuGH-Verfahren C-203/16 P lässt Fragen offen
- Just a notion of aid : how (not) to create a fiscal state aid doctrine
- King's College London international tax conference
- Koffie verkeerd (over Starbucks en staatsteun)
- Konkretisierung des Beihilfebegriffs durch die EU-Kommission : aktuelle Entwicklungen im europäischen Beihilferecht
- Konkurrentenschutz im Abgabenrecht
- L'Union européenne et la régulation de la concurrence fiscale
- La Riforma III dell'imposizione delle imprese
- La adaptación de la regulación del derecho tributario general al ordenamiento comunitario
- La conformité internationale du mécanisme du "step-up"
- La controvertida amortización del fondo de comercio financiero (art. 12.5 TRLIS) : la enconada conflictividad de un beneficio fiscal maldito (I) = The controversial amortization of the financial goodwill (article 12.5 TR LIS) : the acrimonious conflict of a cursed tax benefit (I)
- La controvertida amortización del fondo de comercio financiero (art. 12.5 TRLIS) : la enconada conflictividad de un beneficio fiscal maldito (II) = The controversial amortization of the financial goodwill (article 12.5 TR LIS) : the acrimonious conflict of a cursed tax benefit (II)
- La dimensione promozionale del fisco
- La giurisprudenza della Corte di Giustizia in materia di aiuti di Stato (1956-2006)
- La giurisprudenza della Corte di Giustizia in materia di aiuti di Stato (1956-2006)
- La jurisprudencia del TGUE en los casos Starbucks y Fiat: clarificación del impacto del art.107 TFUE sobre APAs y tax rulings en materia de precios de transferencia = The EU jurisprudence on the Starbucks and FIAT cases : some light on the impact of the EU state aid prohibition over transfer pricing advance pricing arrangements
- La refonte de la fiscalité internationale des entreprises : analyse des possibles incidences pour la Suisse au regard de questions choisies
- La saga sobre la amortización del fondo de comercio financiero español ha llegado a su "fin" : el Tribunal General de la Unión Europea confirma su carácter selectivo : análisis de las SSTGUE de 15 de noviembre de 2018, asuntos T-399/11 RENV y T-219/10 RENV
- La transparencia fiscal como mecanismo para combatir el uso abusivo de los acuerdos tributarios previos (tax rulings y APA) en el Plan BEPS y el Derecho de la UE
- Las ayudas fiscales de los territorios forales vascos a la luz de la jurisprudencia del Tribunal de Justicia de la Unión Europa
- Latest developments on the interpretation of the concept of selectivity in the field of corporate taxation
- Le tax-shelter en Belgique
- Legal remedies in European tax law
- Les aides d'État comme instrument de lutte contre la concurrence fiscale dommageable : la pierre philosophale?
- Les aides d'État de nature fiscale en droit de l'Union européenne
- Les aides étatiques a l'Economie au Grand-Duché de Luxembourg
- Les développements fiscaux en France
- Ley general tributaria : su reforma en el ámbito estatal y navarro
- Liber Amicorum Antonio Tizzano : de la Cour CECA à la Cour de l'Union : le long parcours de la justice européenne
- Licht am Ende des Tunnels? - Analyse der Schlussanträge des Generalanwalts am EuGH zur (fehlenden) Beihilfeeigenschaft des Paragr. 6a GrEStG, Rs. C-374/17
- Limitation on benefits and state aid
- Limitations on interest deduction : an EU law perspective
- Lurching toward the future with the European combustion engine
- Luxembourg following the recent Fiat/Chrysler (T-755/15 and T-759/15) decision
- Mandatory automatic exchange of information on tax rulings : political agreement reached in ECOFIN Council
- Manual de Derecho tributario de la Unión Europea
- Manuale di fiscalità internazionale
- Materieelrechtelijke beginselen van Gemeenschapsrecht in directe belastingzaken
- McDonald's - limits on State aid control in tax ruling investigations
- McDonald's state aid investigation : what the European Commission got wrong
- Minimizing state and local tax costs in the United States: Critical issue and new developments
- Misbruik van recht : een nationaal, internationaal en Unierechtelijk perspectief : rapport van de Commissie Misbruik van recht
- Mitarbeiterbeteiligungsstiftungen : verstößt die Besteuerungssystematik tatsächlich gegen das Unionsrecht?
- Mitarbeiterbeteiligungsstiftungen im Licht des Unionsrechts : sind die Begünstigungen von Mitarbeiterbeteiligungsstiftungen unionsrechtskonform?
- Multi-rate turnover taxes and State aid : a prelude to taxes on company size?
- Multinationals and the EC engulfed in state aid disputes
- Mögliche Folgen einer Beihilferechtswidrigkeit der Firmenwertabschreibung des Paragr. 9 Abs. 7 KStG = Possible consequences of a violation of the state aid provision by the goodwill amortization under Sec. 9 para. 7 CITA
- National tax law - under influence of EU rules for freedom of movement of goods
- National tax policy in Europe : to be or not to be?
- Nationale Steuerermässigungen und europäisches Beihilfeverbot : zur Genehmigungsfähigkeit der neuen Energiesteuerermässigungen für das Produzierende Gewerbe
- Negative harmonisation : the EC, goodwill and state aid
- Neue Argumente der Kommission gegen fiskalische Beihilfen - die Ungarn-Entscheidungen der Kommission
- Neue Konturen für das steuerliche EU-Beihilferecht : stellt bereits das Abweichen vom OECD-Grundsatz eine unzulässige selektive Massnahme dar?
- New perspectives on fiscal State aid : legitimacy and effectiveness of fiscal State aid control
- Nip and tuck needed for the IFSC
- No breach
- Nota fiscaliteit, landbouw- en natuurbeleid
- Nueva fiscalidad : estudios en homenaje a Jacques Malherbe = New taxation : studies in honor of Jacques Malherbe
- Omzetbelasting, boetes en staatssteun
- Onwettige fiscale steunverlening: schadevergoeding en rechtsonzekerheid
- Opinion statement ECJ-TF 2/2017 on the ECJ decision of 21 December 2016 in World Duty Free Group and Others (joined cases C-20/15 P and C-21/15 P), concerning the requirements of selective aid in the sense of article 107 of the TFEU
- Parafiscal taxes : are they compatible with EU tax law and the fundamental freedoms?
- Paragr. 3 EStG : begünstigte Auslandstätigkeiten verfassungs- und gemeinschaftswidrig?
- Passport to Toledo : Cuno, the WTO, and the ECJ
- Pending Court of Justice of the European Union cases
- Planeamento e concorrência fiscal internacional
- Planning for multilateral tax controversy in the post-BEPS world
- Practical implications of fiscal aid for taxpayers from a German perspective
- Praxis des Internationalen Steuerrechts 2016/2017
- Price increasing tax reductions for electronic newspapers : implications for State aid policy
- Principles of international taxation
- Private meetings and institutional legitimacy : Apple and the EU
- Procedural rules in tax law in the context of European Union and domestic law
- Question marks around Hungarian sport financing through corporation tax incentives
- R&D&I tax incentives in the European Union and state aid rules
- Recent EU State aid judgments offer mixed results
- Recent amendments to EU, Luxembourg and US tax laws, and their implications for US holding and financing branch structures
- Recent amendments to EU, Luxembourg and US tax laws, and their implications for US holding and financing branch structures
- Recent developments in Spanish legislation on State aid recovery of a tax nature
- Recent developments in the field of EU fiscal State aid : three cases concerning Benelux tax schemes and the position of the United States : Foreword
- Recente ontwikkelingen op het vlak van de vergelijkbaarheidsanalyse in de context van verrekenprijzen
- Rechtsangleichung in der EU im Bereich der direkten Steuern : Analyse der Handlungsformen unter besonderer Berücksichtigung des Soft Law
- Rechtsbehelfe gegen Negativentscheidungen der Kommission im Beihilferecht : Handlungsmöglichkeiten betroffener Unternehmen am Beispiel der Sanierungsklausel
- Recovering EU state aid from U.S. MNEs : who foots the bill?
- Recovery of State aid : the obligations of Member States, national courts and national authorities in State aid recovery and recent developments in the case law of the Court of Justice of the European Union
- Recovery of state aid in corporate groups and post-transfer
- Recovery of tax-related state aid in Spain : current scenario and legislative initiatives for immediate and effective recovery
- Recovery of unlawful state aid : the role of Member State courts in state aid recovery scenarios : comments on Case C-507/08 and Case C-304/09 of 22 December 2010
- Recovery orders in state aid proceedings : lessons from antitrust?
- Refining the derogation test on material tax selectivity : the equality test
- Reflections on the Scandinavian Model : some insights into energy-related taxes in Denmark and Sweden
- Reform der körperschaftsteuerlichen Verlustnutzung in Deutschland = Reform of corporate loss deduction in Germany
- Regional fiscal autonomy from a state aid perspective : the ECJ's judgment in Portugal v. Commission
- Regionale Steuerautonomie vor dem europäischen Beihilferecht
- Religion and taxation in Italy : the pricinple of laïcité and compliance with EU law
- Renewable energy tax incentives and WTO law : irreconcilably incompatible? : an examination of the WTO-consistency of direct corporate tax incentives for the development of renewable energy
- Report on the EUCOTAX Conference 'State aid, intangibles and rulings'
- Research and development and innovation (R&D&I) tax incentives from an EU perspective
- Research handbook on European Union taxation law
- Resolving disputes in a lawless world
- Revisiting some fundamentals of fiscal selectivity : the ANGED Case : annotation on the judgment of the General Court of the European Union (First Chamber) of 26 April 2018 in Case C-233/16 Asociación Nacional de Grandes Empresas de Distribución (ANGED) v Generalitat de Catalunya
- Revisiting the Dutch interest box under the EU state aid rules and the Code of Conduct : when a 'disparity' is selective and harmful
- Risk capital incentives, a risky business?
- Risk-taking by multinational finance entities and interest deductibility
- Rulings, royalty's en staatssteun : een eerste tussenstand
- Rättsliga och ekonomiska reflektioner över internationell skatteplanering
- Rückstellungen bei rechtswidrigen steuerlichen Beihilfen
- Sanierungsklausel - verbotene Beihilfe? Mantelkauf - verfassungswidrig?
- Schwarz on tax treaties
- Schweizer Lizenzbox - eine echte Alternative?
- Selectivity can exist at different levels : the case of the Spanish tax lease system : annotation on the judgment of the Court (Second Chamber) of 25 July 2018 in Case C-128/16 P European Commission v Kingdom of Spain and others
- Selectivity in State aid law and the methods for the allocation of the corporate tax base
- Selectivity in corporate tax matters after World Duty Free : a tale of two consistencies revisited
- Selektivität von Beihilfen: dogmatische Grundfragen am Beispiel von IP-Boxen
- Seminar G: EU-Vorschläge zur Besteuerung der Digitalwirtschaft sowie EU-Beihilfenrecht und Verrechnungspreise
- Seminar J : Steuerrecht, Grundfreiheiten und Beihilfeverbot
- Seminare F (Beihilfenkontrolle als ein Mittel gegen aggressive Steuerplanung), G (IFA/OECD) und J (Jüngste Entwicklungen im Internationalen Steuerrecht)
- Should fiscal state aid go global?
- Sind die geplanten Verschonungsregelungen im deutschen ErbStG europarechtswidrige Beihilfen?
- Size matters
- Skatteåtgärder som statligt stöd enligt artikel 87 i unionsfördraget
- Smart tax competition and the geographical boundaries of taxing jurisdictions : countering selective advantages amidst disparities
- Spain - amortization of financial goodwill
- Spain's tax treatment of foreign takeovers : enter the European Commission
- Special Tax Zones in the European Union: implementing models under State aid rules
- Special charges, free movement and State aid : the negative State aid approach
- Special report on State aid - part 3 : Apple
- Special tax regimes for Islamic finance in the European Union
- Special tax zones and EU law : theory, implementations, and future challenges
- Special tax zones and State aid rules : new perspectives for EU cohesion policy
- Special tax zones and proportionality : a new parameter for the necessity test
- Springende punten : Van Amersfoort-bundel
- Staatssteun en fiscaliteit 1999-2009
- Staatssteun en subjectieve vrijstellingen in de vennootschapsbelasting
- Staatssteun op het grensvlak van bestuursrecht, Europees recht en fiscaal recht : preadviezen
- Starbucks and Fiat : arm's length competition law
- Starbucks and Fiat Chrysler : is the European Commission defending national tax regimes?
- State Aid and (in)direct taxation : report on the 12th Frans Vanistendael Lectures
- State Aid and the free movement provisions - a difficult relationship : annotation on the Judgment of the Court of Justice (First Chamber) of 2 May 2019 in Case C-598/17 A-Fonds v Inspecteur van de Belastingdienst
- State aid - Gibraltar's tax exemption on interest and royalties and its tax ruling practice
- State aid : selectivity matters
- State aid and (in)direct taxation : Report of the 12th prof. em. Fr. vanistendael lectures in internatinal and European tax law
- State aid and VAT
- State aid and access to sport - lessons for VAT law?
- State aid and autonomous regions : the ECJ's ruling in the Basque Country case
- State aid and direct taxation
- State aid and fiscal protectionism in the European Union from the perspective of competitors
- State aid and restrictions on free movement : two sides of the same coin?
- State aid and tax : the third way?
- State aid and tax law
- State aid and tax lease regimes in the shipbuilding industry : lessons learned from a Spanish case
- State aid and tax rulings - an assessment of the selectivity criterion of article 107(1) of the TFEU in relation to recent Commission tranfer pricing decisions
- State aid and tax rulings - the Commission's approach to virtual payments : equal treatment of multinationals?
- State aid and tax rulings : an appropriate way to tackle aggressive tax planning?
- State aid and taxation in relation with third countries
- State aid and the Primarolo list
- State aid and transfer pricing : the inherent flaw under a supranational reference system
- State aid investigations in the EU : how the EU Commission risks the international consensus on BEPS
- State aid law and business taxation
- State aid recoveries and the US foreign tax credit
- State aid reform 2005/09 : regional fiscal autonomy and effective recovery
- State aid regulation after Brexit : State aid regulation, but not as we know it
- State aid rules under EEA law from an Icelandic perspective
- State aid special report - part 2 : legitimate expectations
- State aid special report - part 6 : arms's length on appeal
- State aid to enterprises in Croatia in 2001
- State aid, subsidy and tax incentives under EU and WTO law
- State aid, taxation & transfer pricing : illegal fiscal State aid granted to Starbucks?
- State aids : do provisions of Dutch law violate the Treaty of Rome?
- State aids : questions regarding state aids referred to the European Court of Justice
- State aids and energy taxes : towards a coherent reference framework
- State aids and general measures
- State aids, taxation and the energy sector
- Stateless income, state aid and the (which?) arm's length principle
- Stellt die fiktive Quellensteueranrechnung gemäß DBA eine unzulässige staatliche Beihilfe dar? = Do tax sparing credits in tax treaties represent an illegal State aid?
- Steuerliche Anreize für Finanzierungstätigkeiten : aktuelle Tendenzen in der EU und neue Ansätze für die Schweiz
- Steuerliche Anreize für Forschung und Entwicklung : ein Standortvergleich - Handlungsbedarf der Schweiz
- Steuerliche Rückstellungen für die Entsorgung und Stillegung von Kernkraftwerken in Deutschland als Beihilfen i.S. des Art. 87 Abs. 1 EGV
- Steuerpraktiken und das Verbot unzulässiger Beihilfen - merkliche Zuspitzung einer komplexen Fragestellung
- Steuerrecht und Wirtschaftspolitik
- Stichtingen, terugvordering en staatssteun in de VS
- Study on analysis of potential competition and discrimination issues relating to a pilot project for an EU tax consolidation scheme for the European Company statute (Societas Europaea)
- Subsidy, or not subsidy?
- Summary of findings
- Switzerland's corporate tax reform III
- Symposium on State aid
- Tagungsbericht zum IFA-Kongress 2015 in Basel
- Tax Rulings und Beihilferecht
- Tax aid and non-profit organizations
- Tax aid to public and social enterprises : a collision between competition and public policy
- Tax and the implications of Brexit
- Tax aspects of research and development within the European Union
- Tax case law of the Court of Justice of the European Union : direct taxes, social security law, procedural law, pending cases
- Tax deductibility of insurance premiums : a case of state aid for insurance companies?
- Tax facilities for state-induced costs under the EC state aid rules
- Tax facilities for state-induced costs under the state aid rules
- Tax implications of group interest box regimes : international and European perspectives
- Tax implications of natural disasters and pollution
- Tax incentives and territoriality within the European Union : balancing the internal market with the tax sovereignty of member states
- Tax incentives for the creative industries
- Tax incentives in the BEPS era
- Tax incentives, tax expenditures theories in R&D : the case of Sweden
- Tax law implications for the eastern EU enlargement : the case of Hungary
- Tax legislation within the scope of EU-state aid law: an overview of critical issues arising from the German "reorganization clause"
- Tax policy : trends in the allocation of powers between the Union and its Member States
- Tax policy convergence and EU fiscal State aid control : in search of rationality
- Tax relief granted to "private-social" organizations and State aid rules : a difficult balance following Betania (Case C-74/16)
- Tax rulings : in line with OECD Transfer Pricing Guidelines, but contrary to EU State aid rules?
- Tax rulings : intercambio de información y ayudas de Estado en el contexto post-BEPS
- Tax rulings and State aid qualification : should reality matter?
- Tax rulings and state aid investigations : the Apple case