State Aid Law and Business Taxation

Name: State Aid Law and Business Taxation
SKU: 25540012
Price: 470.99 AUD
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Hardback

Series:

MPI Studies in Tax Law and Public Finance

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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.

Release date Australia

October 26th, 2016

Audience

Professional & Vocational

Contributors

Edited by Edoardo Traversa
Edited by Isabelle Richelle
Edited by Wolfgang Schon

Edition

1st ed. 2016

Illustrations

2 Illustrations, color; 2 Illustrations, black and white; VIII, 282 p. 4 illus., 2 illus. in color.

Pages

282

Series

MPI Studies in Tax Law and Public Finance

Dimensions

155x235x18

ISBN-13

9783662530542

Product ID

25540012

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State Aid Law and Business Taxation

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