Noch Fragen? 0800 / 33 82 637

State Aid Law and Business Taxation

Produktform: Buch / Einband - fest (Hardcover)

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. weiterlesen

Dieser Artikel gehört zu den folgenden Serien

Sprache(n): Englisch

ISBN: 978-3-662-53054-2 / 978-3662530542 / 9783662530542

Verlag: Springer Berlin

Erscheinungsdatum: 26.10.2016

Seiten: 282

Auflage: 1

Herausgegeben von Wolfgang Schön, Isabelle Richelle, Edoardo Traversa

181,89 € inkl. MwSt.
kostenloser Versand

lieferbar - Lieferzeit 10-15 Werktage

zurück