State Aid Law and Business Taxation
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…
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Produktdetails
Weitere Autoren: Schön, Wolfgang (Hrsg.) / Traversa, Edoardo (Hrsg.)
- ISBN: 978-3-662-53055-9
- EAN: 9783662530559
- Produktnummer: 21412612
- Verlag: Springer
- Sprache: Englisch
- Erscheinungsjahr: 2016
- Plattform: PDF
- Masse: 3'803 KB
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