State aid
Resource Information
The concept State aid represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
The Resource
State aid
Resource Information
The concept State aid represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
- Label
- State aid
862 Items that share the Concept State aid
Context
Context of State aidSubject of
No resources found
No enriched resources found
- "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)
- 'Tax haven' conditions included in COVID-19 State Aid schemes : can they be tested?
- (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
- Abuse of law by a Member State when designing a tax measure
- Accounting and taxation with special regard to trading in emission rights & assessment of ECJ case law in matters of direct taxes and State aid
- Advance pricing arrangements : optimal tool - optimal framework?
- 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 der EuGH-Rechtsprechung zu den direkten Steuern im Jahr 2020
- 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 cooperative compliance programmes : legal and institutional aspects with a focus on application in less developed countries
- 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
- Analysis of the (in)compatibility of digital services taxes with State aid rules
- Andres : the unfinished business of a seemingly selective non-advantage : annotation on the judgment of the Court (Second Chamber) of 28 June 2018 in Case C-203/16 P Dirk Andres v European Commission
- 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 : why the EU needs a common corporate income tax
- Apple Sales International and another v European Commission and others : (Joined cases T-778/16 and T-892/16)
- Apple and the CCCTB : can the European Commission have both?
- Apple's cost-sharing arrangement : Frankenstein's monster [part 1]
- Apple's tax planning scheme and CJEU jurisprudence
- Apple, State aid, and arm's length : EU general court's failure of imagination
- 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
- Assessing the standard of proof in fiscal State aid : red card to the Commission
- 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
- Asymmetrical tax measures in regional taxes on large retail establishments & State aids
- Asymmetrically relying on the EU VAT Directive - is VAT a picnic?
- Attracting multinational tech-companies through environmental tax incentives
- 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 = State aid
- Ayudas de Estado de carácter fiscal : régimen jurídico
- Ayudas de Estado por el diferente trato fiscal entre clubes de fútbol y SAD. ¿Habrán de reintegrarse las ayudas negativas? : análisis de la STJUE de 4 de marzo de 2021, asunto C-362/19 P
- Ayudas de estado y deporte : los regímenes fiscales preferentes en el mundo del fútbol a la luz del derecho europeo de la competencia = State aid and sport : preferential tax regimes in the football sector in the light of European competition law
- 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
- Beihilferecht 2021 im Überblick : die wichtigsten Entwicklungen auf europäischer Ebene
- Beihilferecht 2022 im Überblick : Zusammenfassung der wichtigsten Entwicklungen
- Belastingconcurrentie binnen de EU. Over fiscale beleidsconcurrentie, fiscale marktdistorsies en fiscale staatssteun
- Belastingregels kunnen verboden staatssteun vormen
- Belastingvoordelen van buiten de EU : krijgt staatssteun na Apple extraterritoriale werking?
- Belgian ports carry out economic activities and should be liable to corporate tax - Case T-696/17 Belgian Sea Ports : Annotation on the Judgment of the General Court of 20 September 2019 in Case T-696/17 Havenbedrijf Antwerpen NV and Maatschappij van de Brugse Zeehaven NV v European Commission
- 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
- Belgium following the recent excess profit rulings decision
- 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
- Between State aid and the fundamental freedoms : the arm's length principle and EU law
- Between apples and oranges : the EU General Court's Decision in the 'Apple Case'
- Blickpunkt International
- Blickpunkt International und Blickpunkt BEPS
- Blickpunkt International und Blickpunt BEPS
- Blickpunt international
- Boeing, Airbus, and the WTO : if you're not cheating, you ain't trying
- Boxen, beleggingsinstellingen en staatssteun
- Brexit : a note from the United States
- Brexit : selected tax implications of the Trade and Cooperation Agreement
- Brexit : the legal implications
- Brexit overview of significant corporate tax issues
- Brexit tax implications : state of play upon entry into force of withdrawal agreement
- 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
- CFE Tax Advisers Europe : 60th Anniversary - Liber Amicorum
- CFI decision on Italian specialized investment vehicles
- CJEU - recent developments in direct taxation 2016
- CJEU - recent developments in direct taxation 2018
- CJEU - recent developments in direct taxation 2019
- CJEU - recent developments in direct taxation 2021
- CJEU - recent developments in value added tax 2018
- CJEU tackles 'reference framework' definition in State aid cases
- COVID-19 : 190 cuestiones fiscales
- COVID-19 Nordic responses
- Can CFC rules be illegal subsidies?
- Can a failure to apply the Principal Purpose Test by an EU Member State constitute unlawful state aid?
- 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?
- Can the U.K. digital services tax address the digital economy?
- 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
- Cloaking Member State objectives through legislative instruments
- Combating tax avoidance in the EU : harmonization and cooperation in direct taxation
- Comentario a las Sentencias del Tribunal General de la UE (Sala Séptima), de 24 de septiembre de 2019
- 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 size matters
- Company taxation, state aid and fundamental freedoms : is the next step enhanced co-operation?
- Comparative fiscal federalism
- Compatibilidad con el Derecho Europeo del Canon Hidráulico : análisis de la STJUE de 7 de noviembre de 2019, asuntos acumulados C-105/18 a C-113/18, UNESA y otros
- 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)
- Confédération Fiscale Européenne : Opinion Statement ECJ-TF 1/2020 on the General Court Decisions of 24 September 2019 in The Netherlands v. Commission (Starbucks) (joined cases C-760/15 and T-636/16) and Luxembourg v. Commission (Fiat Finance and Trade) (joined cases T-755/15 and T-759/15), on State aid granted by transfer pricing rulings
- Congregación De Escuelas Pías Provincia Betania : tax exemption for education services by religious congregation not sacrosanct from State aid perspective
- Contemporary challenges of tax certainty in the ever-evolving tax environment : digital tax, GAAR and tax rulings in the field of fiscal State aid
- Convenios fiscales internacionales y fiscalidad de la Unión Europea
- 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 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
- Countering aggressive tax planning : the need for international cooperation
- Critical analysis of the General Court's 'EU arm's length tool' : beware of the reflexivity of transfer pricing law!
- 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 (voorgestelde) digitaledienstenbelasting fiscaal-juridisch gewikt en gewogen
- 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 Starbuckszaak en haar dilemma's : heerlijke koffie met een bittere nasmaak
- 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
- Der Einfluss des Europäischen Beihilferechts auf nationale Steuervergünstigungen : eine darstellende Analyse unter besonderer Berücksichtigung von Tax Rulings und Gewinnverlagerungen
- Derecho tributario de la Unión Europea
- 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 belgische Excess Profit-Regelung ist keine steuerliche Beihilfe : EuG, Urteil v. 14.2.2019 - Rs. T-131/16 und T-263/16
- Die deutsche Sanierungsklausel als rechtswidrige Beihilfe = The German restructuring clause as prohibited state aid
- Differential tax burdens of undertakings and internal market law: the way forward after ANGED
- Digital battlefront in the tax wars
- Digital service taxes under State aid scrutiny
- Ding dong! The EU arm's-length standard is dead
- Direct taxation and State aid : recent developments concerning the notion of selectivity
- Direito Tributário, Societário e a reforma da Lei das S/A - Vol. V : controversias após a Lei n. 12.973
- Direito fiscal da União Europeia : tributação direta
- Diritto tributario europeo
- Diritto tributario europeo
- 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?
- Does Article 107(1) contain an autonomous and inherent ALP?
- Does the European Union primary law require member states to make corresponding adjustments?
- Don't panic!
- Donations and tax : the corporate conundrum
- 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
- Droit fiscal de l'Union européenne
- 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
- ECJ determines “only in Belgium” excess profit ruling practice constitutes aid scheme, but did it provide illegal aid?
- EIS, VCTs and the Windsor Framework
- EU "state aid" rules: relevance for companies in Ireland
- EU Commission's transfer pricing analysis at stake : the Amazon case according to the General European Court
- EU Court of Justice rules that EU lacks an autonomous arm's-length principle : observations on the FIAT Case
- 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 fiscal State aid rules and COVID-19 : will one survive the other?
- 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
- EU-Beihilfenrecht : Art. 106-109 AEUV, Art. 93 AEUV, De-minimis-Verordnung, DAWI-Paket, Allgemeine Gruppenfreistellungsverordnung sowie Verfahrensverordnung : Kommentar
- EU-Beihilferecht 2020 : Übersicht der wichtigsten Entwicklungen des vergangenen Jahres
- EU-Kommission beißt in den sauren Apfel - keine unerlaubte staatliche Beihilfe für Apple durch Irland = EU Commission bites the bullet - no illegal State aid for Apple by Ireland
- 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 Tribunal General de la UE refrenda la Decisión de la Comisión sobre el régimen de «Controlled Foreign Companies» británico : ¿implicaciones para los regímenes europeos de transparencia fiscal internacional? = EU General Court upholds Commission decision on UK Controlled Foreign Companies regime : implications for European controlled foreign companies tax regimes?
- 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
- El derecho financiero y tributario ante los fenómenos hidrológicos extremos
- El plazo para la recuperación de las ayudas de estado : ¿un problema resuelto?
- Emergency tax measures in Hungary : tax relief and crisis taxes
- 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
- Enforcement of EU State aid provisions and transfer pricing - round 2 : obervations on the decisions in the cases Starbucks and Fiat
- Enhanced cooperation and European tax law
- Enkele bemerkingen betreffende het fiscaal gelijkheidsbeginsel in de staatssteunzaken naar aanleiding van het arrest Koninklijke Friesland Foods
- Entwicklungen im Europäischen Steuerrecht im ersten Halbjahr 2020 : die kroatische EU-Ratspräsidentschaft und aktuelle Initiativen der EU-Kommission
- Entwicklungen im Europäischen Steuerrecht im ersten Halbjahr 2022 : die EU-Ratspräsidentschaft Frankreichs und Initiativen der EU-Kommission im Steuerrecht
- Environmental tax studies for the ecological transition : comparative analysis addressing urban concentration and increasing transport challenges
- Environmental taxation and the law
- Estonia could face tax battle with European Commission
- Ethics and taxation
- 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 corporate tax law
- 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 direct taxation : case law and regulations
- European direct taxation : case law and regulations
- European economic law
- European state aid law quarterly
- 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
- 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
- Europäisches Steuerrecht : Kommentar
- Europäisches Steuerrecht : Kommentar
- Europäisches Verbrauchsteuerrecht
- Exemption method and credit method : the application of article 23 of the OECD Model
- EØS-avtalen og norsk skatterett
- Fact and law-finding issues in the preliminary ruling and infringement procedures before the ECJ in tax matters
- Fairness im Steuerrecht : Schlaglichter auf Anspruch und Wirklichkeit in laufenden Steuerreformvorhaben
- Fasten your seat belts : EC scrutinises aggressive tax planning
- Fiat State aid coming to a positive end?
- Fiat emerges victorious in State aid battle with European Union : what’s next?
- 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
- Finance Act 2020 Notes : Section 110: Future Fund: EIS and SEIS relief
- 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
- Finland : Selectivity of the Finnish sweets tax - no resolution in sight
- 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
- Fiscal subsidy control in the post-Brexit era
- Fiscal subsidy control in the post-Brexit era (part 2)
- 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
- Football glory, credit crisis and state's paternalism - a perfect breeding ground for State aid? Annotation on the Judgment of the General Court (Fourth Chamber) of 20 March 2019 in Case T-766/16 Hércules CF v European Commission
- 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
- Gli aiuti di Stato nel diritto tributario
- Global trends in VAT/GST and direct taxes
- Governmental incentive programs in a post-BEPS and limited State aid world
- 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
- Green deal and incentive effect: what is truly environmental aid?
- Guía práctica : Efectos Jurídicos del Coronavirus (COVID-19)
- 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?
- How flexible should State aid control be in times of crisis?
- How the Vodafone Magyarország opinion affects EU debate on turnover-based digital taxes
- How to determine the existence of a tax advantage: the F.C. Barcelona case : annotation on the judgment of the General Court (Fourth Chamber) of 26 February 2019 in Case T-865/16 F.C. Barcelona v European Commission
- 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
- Il divieto di aiuti di stato nel contrasto ai rulings fiscali : limiti ed opportunità
- 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
- Implications of the rulings in Starbucks and Fiat for the Apple State aid case
- Implikationen der EuG-Entscheidung zur ungarischen Werbesteuer für die Beihilfenkonformität der österreichischen Digitalsteuer = Implications of the EGC decision on the Hungarian advertising tax for the compliance of the Austrian digital tax with the State aid rules
- In principle, (im)possible : harmonizing an EU arm’s length principle
- In pursuit of fair tax competition : the linkage between PTA, WTO subsidies and EU State Aid rules
- Inclusive global tax governance in the post-BEPS era
- Incompatible state aid : should enterprises fear this legislation?
- Incorrect system of reference : ECJ overrules Commission decision on German restructuring clause
- Increasing Romania's competitiveness in the region - R&D and IT tax incentives
- Inside the EU Code of Conduct Group : 20 years of tackling harmful tax competition
- International and European taxation : selected topics
- International group financing and taxes
- International juridical double non-taxation and state aid
- International review: looking back on 2019
- International tax aspects of sovereign wealth investors : a source State perspective
- International tax update
- 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
- 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
- Ireland and Apple v European Commission : the competent exercise of competences
- 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 Fiat's tank half-full of half empty? The General Court's decision in Luxembourg v. Commission (T-755/15)
- 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?
- Is the symmetrical classification method EU proof?
- Islamic finance and EU law - part 1
- Islamic finance and EU law - part 2
- Ist die deutsche Sanierungsklausel doch keine Beihilfe? Würdigung des Generalanwalts im EuGH-Verfahren C-203/16 P lässt Fragen offen
- Judicial review of the State aid decisions on advance tax rulings : a last resort to safeguard the rule of law
- Just a notion of aid : how (not) to create a fiscal state aid doctrine
- Justice, equality and tax law
- 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 (article 12.5 TR LIS) : the acrimonious conflict of a cursed tax benefit (I)
- La controvertida amortización del fondo de comercio financiero (art. 12.5 TRLIS) : la enconada conflictividad de un beneficio fiscal maldito (II) = The controversial amortization of the financial goodwill (article 12.5 TR LIS) : the acrimonious conflict of a cursed tax benefit (II)
- 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 jurisprudencia del TGUE en los casos Starbucks y Fiat: clarificación del impacto del art.107 TFUE sobre APAs y tax rulings en materia de precios de transferencia = The EU jurisprudence on the Starbucks and FIAT cases : some light on the impact of the EU state aid prohibition over transfer pricing advance pricing arrangements
- 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 al cine en el Impuesto sobre Sociedades = Cinema aid in corporate tax
- Las ayudas de Estado fiscales, control supranacional de la regulación fiscal nacional y de las prácticas administrativas
- 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 d'État de nature fiscale en droit de l'Union européenne
- Les aides étatiques a l'Economie au Grand-Duché de Luxembourg
- Les développements fiscaux en France
- Let down by the facts : the General Court annuls the European Commission decision on Irish tax arrangement for Apple : annotation on the judgment of the General Court (Seventh Chamber, extended composition) of 15 July 2020 in joined cases T-778/16 and T-892/16 Ireland and Others v European Commission