State aid law and business taxation

Resource Information

The work State aid law and business taxation 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, Books.

Label

State aid law and business taxation

Contributor

• Richelle, I
• Schön, W
• Traversa, E. (Edoardo)

Subject

• APA
• Code of Conduct
• ECJ case law
• EU Treaty
• State aid
• advance tax ruling
• anti-avoidance
• carbon tax
• comparability test
• corporate income tax
• double taxation relief
• harmful tax competition
• intellectual property
• patent box
• selectivity
• transfer pricing adjustment

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

Series statement

MPI Studies in Tax Law and Public Finance

Series volume

6