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 "e;advantage"e;, &quo...
E-bog
1386,89 DKK
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.