State Aid Law and Business Taxation (e-bog) af -
Traversa, Edoardo (redaktør)

State Aid Law and Business Taxation e-bog

1386,89 DKK (inkl. moms 1733,61 DKK)
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 &quote;advantage&quote;, &quo...
E-bog 1386,89 DKK
Forfattere Traversa, Edoardo (redaktør)
Forlag Springer
Udgivet 18 oktober 2016
Genrer Corporate finance
Sprog English
Format pdf
Beskyttelse LCP
ISBN 9783662530559
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 "e;advantage"e;, "e;selectivity"e; and "e;discrimination"e; - and explore current problems - in particular policy and practice regarding "e;harmful"e; 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 "e;rulings"e; are discussed as well as the general relationship between international tax law, transfer pricing standards and the European prohibition on selective fiscal aids.