The Resource State aid law and business taxation
State aid law and business taxation
Resource Information
The item State aid law and business taxation represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item State aid law and business taxation represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This book is a compilation of contributions exploring the impact of the European Treaty provisions regarding state aid on Member States' legislation and administrative practice in the area of business taxation. Starting from a detailed analysis of the European Courts' jurisprudence on Art. 107 TFEU the authors lay out fundamental issues - e.g. on legal concepts like advantage, selectivity and discrimination - and explore current problems - in particular policy and practice regarding harmful tax competition within the European Union. This includes the Member States' Code of Conduct on business taxation, the limits to anti-avoidance legislation and the options for legislation on patent boxes. The European Commission's recent findings on preferential "rulings" are discussed as well as the general relationship between international tax law, transfer pricing standards and the European prohibition on selective fiscal aids
- Language
- eng
- Extent
- viii, 282 p.
- Contents
-
- Tax legislation and the notion of fiscal aid : a review of 5 years of European jurisprudence
- Schon, W.
- ; p. 3-26
- State aid and taxation : selectivity and comparability analysis
- Lang, M.
- ; p. 27-38
- Tax incentives under state aid law : a competition law perspective
- Jaeger, T.
- ; p. 39-57
- Comparing criteria : State aid, free movement, harmful tax competition and market distorting disparities
- Wattel, P.J.
- ; p. 59-71
- Reforming the Code of Conduct for Business Taxation in the new tax competition environment
- Moutarlier, V.
- ; p. 75-84
- Anti-avoidance measures and state aid in a post-BEPS context : an attempt at reconciliation
- Traversa, E.
- Sabbadini, P.M.
- ; p. 85-110
- State aid benchmarking and tax rulings : can we keep it simple?
- Luja, R.
- ; p. 111-131
- Double taxation relief, transfer pricing adjustments and State aid law
- Haslehner, W.C.
- ; p. 133-161
- Double taxation relief, transfer pricing adjustments and State aid law : comments
- Szudoczky, R.
- ; p. 163-184
- The cat and the pigeons : some general comments on (TP) tax rulings and state aid after the Starbucks and Fiat decisions
- Wattel, P.J.
- ; p. 185-194
- Energy taxation and State aid law
- Villar Ezcurra, M.
- ; p. 197-220
- Intellectual property, taxation and State aid law
- Brokelind, C.
- ; p. 221-245
- The recovery obligation and the protection of legitimate expectations : the Spanish experience
- Pastoriza, J.S.
- ; p. 247-282
- Isbn
- 9783662530542
- Label
- State aid law and business taxation
- Title
- State aid law and business taxation
- Language
- eng
- Summary
- This book is a compilation of contributions exploring the impact of the European Treaty provisions regarding state aid on Member States' legislation and administrative practice in the area of business taxation. Starting from a detailed analysis of the European Courts' jurisprudence on Art. 107 TFEU the authors lay out fundamental issues - e.g. on legal concepts like advantage, selectivity and discrimination - and explore current problems - in particular policy and practice regarding harmful tax competition within the European Union. This includes the Member States' Code of Conduct on business taxation, the limits to anti-avoidance legislation and the options for legislation on patent boxes. The European Commission's recent findings on preferential "rulings" are discussed as well as the general relationship between international tax law, transfer pricing standards and the European prohibition on selective fiscal aids
- Geographic coverage
-
- European Union
- Europe
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- http://library.link/vocab/relatedWorkOrContributorName
-
- Richelle, I
- Schön, W
- Traversa, E. (Edoardo)
- Series statement
- MPI Studies in Tax Law and Public Finance
- Series volume
- 6
- http://library.link/vocab/subjectName
-
- State aid
- corporate income tax
- selectivity
- comparability test
- ECJ case law
- EU Treaty
- harmful tax competition
- Code of Conduct
- anti-avoidance
- double taxation relief
- advance tax ruling
- APA
- transfer pricing adjustment
- carbon tax
- intellectual property
- patent box
- Label
- State aid law and business taxation
- Contents
-
- Tax legislation and the notion of fiscal aid : a review of 5 years of European jurisprudence
- Schon, W.
- ; p. 3-26
- State aid and taxation : selectivity and comparability analysis
- Lang, M.
- ; p. 27-38
- Tax incentives under state aid law : a competition law perspective
- Jaeger, T.
- ; p. 39-57
- Comparing criteria : State aid, free movement, harmful tax competition and market distorting disparities
- Wattel, P.J.
- ; p. 59-71
- Reforming the Code of Conduct for Business Taxation in the new tax competition environment
- Moutarlier, V.
- ; p. 75-84
- Anti-avoidance measures and state aid in a post-BEPS context : an attempt at reconciliation
- Traversa, E.
- Sabbadini, P.M.
- ; p. 85-110
- State aid benchmarking and tax rulings : can we keep it simple?
- Luja, R.
- ; p. 111-131
- Double taxation relief, transfer pricing adjustments and State aid law
- Haslehner, W.C.
- ; p. 133-161
- Double taxation relief, transfer pricing adjustments and State aid law : comments
- Szudoczky, R.
- ; p. 163-184
- The cat and the pigeons : some general comments on (TP) tax rulings and state aid after the Starbucks and Fiat decisions
- Wattel, P.J.
- ; p. 185-194
- Energy taxation and State aid law
- Villar Ezcurra, M.
- ; p. 197-220
- Intellectual property, taxation and State aid law
- Brokelind, C.
- ; p. 221-245
- The recovery obligation and the protection of legitimate expectations : the Spanish experience
- Pastoriza, J.S.
- ; p. 247-282
- Extent
- viii, 282 p.
- Isbn
- 9783662530542
- Label
- State aid law and business taxation
- Contents
-
- Tax legislation and the notion of fiscal aid : a review of 5 years of European jurisprudence
- Schon, W.
- ; p. 3-26
- State aid and taxation : selectivity and comparability analysis
- Lang, M.
- ; p. 27-38
- Tax incentives under state aid law : a competition law perspective
- Jaeger, T.
- ; p. 39-57
- Comparing criteria : State aid, free movement, harmful tax competition and market distorting disparities
- Wattel, P.J.
- ; p. 59-71
- Reforming the Code of Conduct for Business Taxation in the new tax competition environment
- Moutarlier, V.
- ; p. 75-84
- Anti-avoidance measures and state aid in a post-BEPS context : an attempt at reconciliation
- Traversa, E.
- Sabbadini, P.M.
- ; p. 85-110
- State aid benchmarking and tax rulings : can we keep it simple?
- Luja, R.
- ; p. 111-131
- Double taxation relief, transfer pricing adjustments and State aid law
- Haslehner, W.C.
- ; p. 133-161
- Double taxation relief, transfer pricing adjustments and State aid law : comments
- Szudoczky, R.
- ; p. 163-184
- The cat and the pigeons : some general comments on (TP) tax rulings and state aid after the Starbucks and Fiat decisions
- Wattel, P.J.
- ; p. 185-194
- Energy taxation and State aid law
- Villar Ezcurra, M.
- ; p. 197-220
- Intellectual property, taxation and State aid law
- Brokelind, C.
- ; p. 221-245
- The recovery obligation and the protection of legitimate expectations : the Spanish experience
- Pastoriza, J.S.
- ; p. 247-282
- Extent
- viii, 282 p.
- Isbn
- 9783662530542
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