State Aid Law and Business Taxation

Häftad, Engelska, 2018

Del i serien MPI Studies in Tax Law and Public Finance

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Beskrivning

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.

Produktinformation

Utgivningsdatum:2018-07-05
Mått:155 x 235 x 14 mm
Vikt:462 g
Format:Häftad
Språk:Engelska
Serie:MPI Studies in Tax Law and Public Finance
Antal sidor:282
Förlag:Springer-Verlag Berlin and Heidelberg GmbH & Co. KG
ISBN:9783662571057

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Innehållsförteckning

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.