MPI Studies in Tax Law and Public Finance- State Aid Law and Business Taxation
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Auteur:
Richelle, Isabelle
- Engels
- Paperback
- 9783662571057
- 05 juli 2018
- 282 pagina's
Samenvatting
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.
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.
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.
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- Taal
- en
- Bindwijze
- Paperback
- Oorspronkelijke releasedatum
- 05 juli 2018
- Aantal pagina's
- 282
- Illustraties
- Nee
Betrokkenen
- Hoofdauteur
- Richelle, Isabelle
- Hoofdredacteur
- Isabelle Richelle
- Tweede Redacteur
- Wolfgang Schoen
- Co Redacteur
- Edoardo Traversa
- Hoofduitgeverij
- Springer-Verlag Berlin and Heidelberg GmbH & Co. K
Overige kenmerken
- Editie
- Softcover reprint of the original 1st ed. 2016
- Extra groot lettertype
- Nee
- Product breedte
- 155 mm
- Product lengte
- 235 mm
- Studieboek
- Nee
- Verpakking breedte
- 155 mm
- Verpakking hoogte
- 235 mm
- Verpakking lengte
- 235 mm
- Verpakkingsgewicht
- 454 g
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- EAN
- 9783662571057
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