Téléchargez le livre : State Aid Law and Business Taxation

State Aid Law and Business Taxation

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Éditeur :

Springer


Collection :

MPI Studies in Tax Law and Public Finance

Paru le : 2016-10-18

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Description
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.
Pages
282 pages
Collection
MPI Studies in Tax Law and Public Finance
Parution
2016-10-18
Marque
Springer
EAN papier
9783662530542
EAN PDF
9783662530559
Informations sur l'ebook
Nombre pages copiables
2
Nombre pages imprimables
28
Taille du fichier
3799 Ko
Prix
168,79 €
EAN EPUB
9783662530559
Informations sur l'ebook
Nombre pages copiables
2
Nombre pages imprimables
28
Taille du fichier
614 Ko
Prix
168,79 €

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