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
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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- State aid
100+ Items that share the Concept State aid
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- "God save the Brexit" : tax implications of leave vote
- "Meta"-Steuerrecht durch Beihilfekontrolle : aktuelle Entwicklungen im europäischen Beihilferecht
- (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
- 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
- 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
- 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"
- 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
- 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 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
- 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
- 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
- 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 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 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 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
- 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
- Incompatible state aid : should enterprises fear this legislation?
- 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?
- 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 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 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
- 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
- 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
- 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, 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 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 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 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
- 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 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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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/82gzY1eEh9s/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/82gzY1eEh9s/">State aid</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/82gzY1eEh9s/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/82gzY1eEh9s/">State aid</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
