(Re)shaping fiscal state aid : selected recent cases and their impact
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The work (Re)shaping fiscal state aid : selected recent cases and their impact represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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(Re)shaping fiscal state aid : selected recent cases and their impact
Resource Information
The work (Re)shaping fiscal state aid : selected recent cases and their impact represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- (Re)shaping fiscal state aid : selected recent cases and their impact
- Language
- eng
- Summary
- This article touches upon a number of recent state aid developments. It addresses EU limits to the tax authority's competence to conclude tax settlements and rulings and pays special attention to their role as creditors settling payment issues. Other points discussed are the need for investment fund regimes not to go beyond full transparency in order to stay outside of the state aid regime and the relation between state aid and other primary EU law. Moreover, the tax facilitation of takeovers and the use of cooperatives in tax planning will be addressed. Finally the limitations to state aid as an instrument to address harmful tax competition are briefly dealt with in light of the effects test introduced by the ECJ when dealing with analytical taxation of profits
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 40 (2012),
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
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