State aid

Resource Information

The concept State aid represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.

"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
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
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
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, 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
CFI decision on Italian specialized investment vehicles
CJEU - recent developments in direct taxation 2016
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?
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
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 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)
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
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
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 deutsche Sanierungsklausel als rechtswidrige Beihilfe = The German restructuring clause as prohibited state aid
Digital battlefront in the tax wars
Direct taxation and State aid : recent developments concerning the notion of selectivity
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?
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
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
Enkele bemerkingen betreffende het fiscaal gelijkheidsbeginsel in de staatssteunzaken naar aanleiding van het arrest Koninklijke Friesland Foods
Environmental taxation and the law
Estonia could face tax battle with European Commission
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 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 : Kommentar
Europäisches Verbrauchsteuerrecht
EØS-avtalen og norsk skatterett
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
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
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
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
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?
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
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 tax aspects of sovereign wealth investors : a source State perspective
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 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
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 (art. 12.5 CT of corporate income tax law): the acrimonious conflict of a cursed tax benefit (I)
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 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 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
Mandatory automatic exchange of information on tax rulings : political agreement reached in ECOFIN Council
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?
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?
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
Private meetings and institutional legitimacy : Apple and the EU
Procedural rules in tax law in the context of European Union and domestic law
R&D&I tax incentives in the European Union and state aid rules
Recent developments in Spanish legislation on State aid recovery of a tax nature
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
Report on the EUCOTAX Conference 'State aid, intangibles and rulings'
Research and development and innovation (R&D&I) tax incentives from an EU perspective
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 report on State aid - part 3 : Apple
Special tax regimes for Islamic finance in the European Union
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
State aid : selectivity matters
State aid and VAT
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 reform 2005/09 : regional fiscal autonomy and effective recovery
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
Tax rulings and state aid law
Tax rulings as State aid FAQ - [part 1]
Tax rulings as state aid - part 4 : whose arm's-length standard?
Tax rulings in evolutie : staatssteun en transparantie
Tax rulings, APAs and state aid : legal issues
Tax treaties and state aid : some thoughts
Tax treatment of AT1 capital
Tax treatment of interest for corporations
Tax treaty aspects of the McDonald's state aid investigation
Taxation and limits to State aid: the case Law of the CJEU on regional selectivity and its application by Spanish courts
Taxation and state aid law in the European Union
Taxation in European Union
Taxation in a global digital economy
Taxation of intellectual property under domestic law, EU law and tax treaties
Taxation of international sports organisations
Taxation of non-profit organizations and EC law
Taxation of shipping and air transport in domestic law, EU law and tax treaties
Taxes and the World Trade Organization
Taxing the financial sector : financial taxes, bank levies and more
The (in)compatibility of IP box regimes with EU law, the Code of Conduct and the BEPS initiatives
The Adria Wien Pipeline case and the state aid provisions of the EC Treaty in tax matters
The Apple state aid case : who has a dog in the fight?
The Apple state aid decision : a wrong way to enforce the benefits principle?
The ECJ on state aid and loss trafficking : a missed opportunity?
The EU Commission's finding that Irish tax rulings in relation to Apple amounted to illegal state aid ; reflections on this and the legislative underpinning of Common Reporting Standard
The EU's misguided tax war on US companies
The Engie Case : fiscal state aid and mismatches in one member State
The Engie State aid decision - another one bites the dust
The European Commission's arm's length standard : relationship and compatibility with the arm's length principle under transfer pricing
The European Commission's idea of small business tax neutrality
The European Commission's recent State aid investigations of transfer pricing rulings : U.S. Department of the Treasury white paper
The European Commission's state aid case : a threat to standard European structures for U.S. multinationals?
The European Commission's state aid clampdown : the end of "selective" tax rulings?
The European Union and the United States : the good old tax "frenemies" in the shadows of reforms
The German restructuring privilege (section 8c(1a) of the corporate income tax act) and the EU state aid rules (article 107(1) of the TFEU)
The Gibraltar judgment and the point on selectivity in fiscal aids
The Gibraltar state aid and taxation judgment : a "methodological revolution"?
The Interactions between Chinese tax incentives and WTO's subsidy rules against the background of EU State Aid
The Madeira free zone and its standpoint within the European Union
The Netherlands [tax round-up 2015]
The OECD's Modified Nexus Approach for patent boxes - is BEPS leading towards coherence or distortion in taxing income from intellectual property?
The State aid cases of Starbucks and Fiat : new routes for the concept of selectivity?
The State aid journey
The State aid review against aggressive tax planning: 'Always look a gift horse in the mouth'
The State aid selectivity-test in corporate tax matters : CJEU applies common sense in its judgments on the German 'Sanierungs'-clause, but do we have all pieces of the puzzle now?
The U.K. vote to leave the EU has implications for U.S. multinationals
The application of European tonnage tax regimes on (offshore) service vessels : towards a (new) level playing field?
The benefits of tax competition
The combined application of the fundamental freedoms and the EU state aid rules : in search of a way out of the maze
The compatibility of the EU digital services tax with EU and WTO law : requiem aeternam donate nascenti tributo
The concept of 'environmental tax' in a State aid context when a fiscal energy measure is concerned
The concept of tax : 2005 EATLP Congress, Naples (Caserta)
The conflict between the EU state aid rulings and WTO rules
The creeping normative role of the EC Commission in the twin-track struggle against State aids and harmful tax competition
The definition of subsidy and State aid : WTO and EC law in comparative perspective
The definition of the reference tax system is still a puzzle : annotation on the judgment of the Court (Second Chamber) of 28 June 2018 in case C-203/16 P Dirk Andres (acting as liquidator in the insolvency of Heitkamp BauHolding GmbH) v European Commission
The drive against "harmful" tax competition : the E.U. Commission's Code of Conduct on direct taxation and related developments
The economics behind EU tax investigations : the way forward
The economics behind EU tax probes : what it means for you
The effects of global and regional trade agreements on domestic tax law and bilateral tax conventions: proceedings of a seminar held at the 60th International Fiscal Association congress
The eighty years' war, the Spanish tax lease system and other Netherlands/Spanish sea and field battles
The energy transition and fiscal policy
The external tax strategy of the EU in a post-BEPS environment
The green market transition : carbon taxes, energy subsidies and smart instrument mixes
The impact and role of indirect taxes surrounding the aviation sector in mitigating climate change : a legal and economic analysis
The impact of EU state aid measures on national (Belgian) tax rulings
The impact of European Union law on the possibilities of European Union member states to adapt international tax rules to the business models of multinational enterprises
The impact of fiscal state aid recovery risks on share purchase agreements
The implementation of anti-BEPS rules in the EU : a comprehensive study
The inadequacy of EU State Aid law and WTO law on subsidies to regulate energy tax reliefs
The influence of European Law on direct taxation : recent and future developments
The international, European and pluralistic perspectives of transfer pricing taxation
The methods to avoid double taxation in the light of the EC Treaty
The modernisation of EU state aid law and taxation
The new German recapitalization gain provisions
The passing on defence aviated into state aid law : annotation on the Judgments of the General Court of 5 February 2015 in Case T-437/12 Aer Lingus v Commission and Case T-500/12 Ryanair v Commission
The recent CJEU decision in the Santander/Autogrill case
The recovery of the illegal fiscal state aids : tax less to tax more
The relationship between the EU's state aid law and national taxation systems : conflicting, concurrent or complementary?
The relevance of WTO Law for tax matters
The repartition of tax powers in federal states within the context of the European Union
The selectivity of tax measures : a tale of two consistencies
The specificity criterion in fiscal aid review : proposals for state aid control of direct business tax measures
The survival of the current Hungarian tax incentives following the introduction of the EC state aid rules
The tax State aid investigations, and the role of economic and financial analysis
The tax competition controversy
The tax consequences of Brexit
The tax sparing mechanism and foreign direct investment
The tax subsidy war
The tax treatment of collective investment vehicles and real estate investment trusts
The year in review : European Union
The year in review : European Union
The year in review : European Union
The year in review : European Union
Thoughts on Treasury's white paper on EU state aid
Time and tax : issues in international, EU, and constitutional law
Tonnage tax : a widespread state aid regime in the European Union
Transfer pricing developments around the world 2017
Transfer pricing developments around the world 2018
Transfer pricing meets State aid : conflicting arm's-length standards and other lessons from the Apple saga
Transfer pricing valuation by tax authorities
Treaty freedoms and direct taxation
Treaty shopping and loss elimination : Germany seeks European tax law compliance
Tributos propios de las Comunidades Autónomas
Turnover taxes under State aid spotlight
U.S. antitrust law and EU State aid : a common endeavor?
US Treasury Department expresses concerns with European Commission's state aid investigations
Uncertain tax positions, uncertain tax benefits and uncertain tax treatments : same, same but different!
Understanding Apple's global tax strategy in Ireland
Union Européenne : juridique, social, fiscal
Unlawful state aid: what is it and what are its legal consequences?
VAT in an EU and international perspective : essays in honour of Han Kogels
Value added tax and state aid law in the EU
Vaststellingsovereenkomsten : de CCCTB en staatssteun
Venture capital funds and the new tax framework in Italy
Venture capital tax reliefs : the VCT, EIS and SEIS schemes
Verboden staatssteun aan Holland Casino?
Verhandlung der Grundsätze der beihilferechtlichen Selektivität - Grundlegende Gedanken im Nachgang zur mündlichen Verhandlung des EuG in den Rechtssachen World Duty Free und Banco Santander und Santusa
Verliesverrekening na controlewijziging : artikel 207, derde lid WIB gewikt en gewogen
Verliesverrekening, rulings en staatssteun na de HvJ-arresten inzake Heitkamp en P Oy : implicaties voor het Belgische regime
Verslag van het EFS-seminar "Staatssteun en fiscaliteit"
Vertrauensschutz bei steuerlichen Beihilfen
Very little comfort
Vestager, today and tomorrow : the EU's main woman on her State aid fight and future
WTO agreements versus the EC fiscal aid regime : impact on direct taxation
WTO and direct taxation
Werden die Karten im Falle der Sanierungsklausel nun neu gemischt? Eine erste Einordnung zu den Schlussanträgen des GA Wahl in der Rechtssache C-203/16 P
Werken aan winst in de Europese Unie
What constitutes State aid? Important factors companies should consider
What is substantial economic activity for tax purposes in the context of the European Union and the OECD initiatives against harmful tax competition?
What the U.S seems to be missing on the EU ruling investigations
When does a tax exemption become 'state aid'?
Whether or not to bite the Apple: some implications of the August 2016 Commission decision on Irish tax benefits for Apple
Will the EU's state aid regime survive BEPS?
Zum Beihilfecharakter von Tax Rulings : Beihilfeuntersuchung bei Abweichung von der "Norm" der internationalen Steuerplanung?
Zur Vereinbarkeit des Sanierungserlasses mit dem unionsrechtlichen Beihilferecht
Zweedse grootmoeder onder vuur? Een beoordeling van de Nederlandse informeel kapitaalpraktijk in het licht van de staatssteunbeschikking inzake de Belgische excessieve winstvrijstellingsregeling

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State aid Resource Information The concept State aid represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.

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The concept State aid represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.