State Aid Law and Business Taxation, Softcover reprint of the original 1st ed. 2016 MPI Studies in Tax Law and Public Finance Series, Vol. 6
Part I Fundamentals: Wolfgang Schön, Tax Legislation and the Notion of Fiscal Aid – A Review of Five Years of European Jurisprudence.- Michael Lang, State Aid and Taxation – Selectivity and Comparability Analysis.- Thomas Jaeger, Tax Incentives under State Aid Law – A Competition Law Perspective.- Peter J. Wattel, Comparing Criteria – State Aid, Free Movement, Harmful Tax Competition and Market Distortion Disparities.- Part II International Taxation and Harmful Tax Competition: Valère Moutarlier,Reforming the Code of Conduct for Business Taxation in the New Tax Competition Environment.- Edoardo Traversa and Pierre M. Sabbadini, Anti-avoidance Measures and State Aid in a Post-BEPs Context – An Attempt at Reconciliation.- Raymond Luja, State Aid Benchmarking and Tax Rulings: Can we Keep it Simple?.- Werner Haslehner, Double Taxation Relief, Transfer Pricing Adjustments and State Aid Law.- Rita Szudoczky, Double Taxation Relief, Transfer Pricing Adjustments and State Aid Law – Comments.- Peter J. Wattel, The Cat and the Pigeons- Some General Comments on (TP) Tax Rulings and State Aid After the Starbucks and Fiat Decisions.- Part III Sector-specific Aspects of Preferential Taxation: Marta Villar Ezcurra,Energy Taxation and State Aid Law.- Cécile Brokelind, Intellectual Property, Taxation and State Aid Law.- Juan Salvador Pastoriza, The Recovery Obligation and the Protection of Legitimate Expectations – The Spanish Experience.
Presents and analyses both the fundamentals and the most current issues on fiscal aids
Explores the boundaries set by European law to domestic legislation and international tax practice
Written by leading experts from around Europe
Supplies the reader with a perfect mix of detailed and reliable analysis and a view on the current controversies surrounding (harmful) tax competition (rulings, transfer pricing, patent boxes etc.)
Includes supplementary material: sn.pub/extras
Date de parution : 07-2018
Ouvrage de 282 p.
15.5x23.5 cm
Date de parution : 10-2016
Ouvrage de 282 p.
15.5x23.5 cm