Band 6
State Aid Law and Business Taxation
Aus der Reihe
MPI Studies in Tax Law and Public Finance
-
- Hardcover ausgewählt
- Taschenbuch
- eBook
-
Sprache:Englisch
Fr. 210.00
inkl. gesetzl. MwSt.,
Beschreibung
Produktdetails
Einband
Gebundene Ausgabe
Erscheinungsdatum
26.10.2016
Abbildungen
VIII, 282 p. 4 illus., 2 illus. in color.
Herausgeber
Isabelle Richelle + weitereVerlag
Springer BerlinSeitenzahl
282
Maße (L/B/H)
24.1/16/2.2 cm
Gewicht
606 g
Auflage
1st ed. 2016
Sprache
Englisch
ISBN
978-3-662-53054-2
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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