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State Aid Law and Business Taxation / Isabelle Richelle (u. a.) / Buch / MPI Studies in Tax Law and Public Finance / HC runder Rücken kaschiert / VIII / Englisch / 2016 / Springer-Verlag GmbH - Richelle, Isabelle
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State Aid Law and Business Taxation / Isabelle Richelle (u. a.) / Buch / MPI Studies in Tax Law and Public Finance / HC runder Rücken kaschiert / VIII / Englisch / 2016 / Springer-Verlag GmbH - copertina rigida, flessible

2016, ISBN: 9783662530542

[ED: Gebunden], [PU: Springer-Verlag GmbH], This book is a compilation of contributions exploring the impact of the European Treaty provisions regarding state aid on Member States¿ legisl… Altro …

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State Aid Law and Business Taxation / Isabelle Richelle (u. a.) / Buch / MPI Studies in Tax Law and Public Finance / Englisch / 2016 / Springer Berlin / EAN 9783662530542 - Richelle, Isabelle
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State Aid Law and Business Taxation / Isabelle Richelle (u. a.) / Buch / MPI Studies in Tax Law and Public Finance / Englisch / 2016 / Springer Berlin / EAN 9783662530542 - copertina rigida, flessible

2016, ISBN: 9783662530542

[ED: Gebunden], [PU: Springer Berlin], This book is a compilation of contributions exploring the impact of the European Treaty provisions regarding state aid on Member States' legislation… Altro …

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State Aid Law and Business Taxation | Isabelle Richelle (u. a.) | Buch | MPI Studies in Tax Law and Public Finance | Englisch | 2016 | Springer Berlin | EAN 9783662530542 - Richelle, Isabelle
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Richelle, Isabelle:
State Aid Law and Business Taxation | Isabelle Richelle (u. a.) | Buch | MPI Studies in Tax Law and Public Finance | Englisch | 2016 | Springer Berlin | EAN 9783662530542 - copertina rigida, flessible

2016

ISBN: 9783662530542

[ED: Gebunden], [PU: Springer Berlin], This book is a compilation of contributions exploring the impact of the European Treaty provisions regarding state aid on Member States' legislation… Altro …

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State Aid Law and Business Taxation / Isabelle Richelle (u. a.) / Buch / MPI Studies in Tax Law and Public Finance / Englisch / 2016 / Springer Berlin / EAN 9783662530542 - Richelle, Isabelle
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Richelle, Isabelle:
State Aid Law and Business Taxation / Isabelle Richelle (u. a.) / Buch / MPI Studies in Tax Law and Public Finance / Englisch / 2016 / Springer Berlin / EAN 9783662530542 - copertina rigida, flessible

2016, ISBN: 9783662530542

[ED: Gebunden], [PU: Springer Berlin], This book is a compilation of contributions exploring the impact of the European Treaty provisions regarding state aid on Member States' legislation… Altro …

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State Aid Law and Business Taxation | Isabelle Richelle (u. a.) | Buch | MPI Studies in Tax Law and Public Finance | Englisch | 2016 | Springer Berlin | EAN 9783662530542 - Richelle, Isabelle
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Richelle, Isabelle:
State Aid Law and Business Taxation | Isabelle Richelle (u. a.) | Buch | MPI Studies in Tax Law and Public Finance | Englisch | 2016 | Springer Berlin | EAN 9783662530542 - copertina rigida, flessible

2016, ISBN: 9783662530542

[ED: Gebunden], [PU: Springer Berlin], This book is a compilation of contributions exploring the impact of the European Treaty provisions regarding state aid on Member States' legislation… Altro …

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State Aid Law And Business Taxation
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9783662530542


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 a

Informazioni dettagliate del libro - State Aid Law And Business Taxation


EAN (ISBN-13): 9783662530542
ISBN (ISBN-10): 3662530546
Copertina rigida
Copertina flessibile
Anno di pubblicazione: 2016
Editore: Springer Berlin

Libro nella banca dati dal 2016-07-29T03:41:52+02:00 (Rome)
Pagina di dettaglio ultima modifica in 2023-09-11T16:51:43+02:00 (Rome)
ISBN/EAN: 9783662530542

ISBN - Stili di scrittura alternativi:
3-662-53054-6, 978-3-662-53054-2
Stili di scrittura alternativi e concetti di ricerca simili:
Autore del libro : traversa, travers, sch, wolf schön, isabelle, wolfgang schn, richelle
Titolo del libro: business law, aid, isabelle, state business, studies 2016

Dati dell'editore

Autore: Isabelle Richelle; Wolfgang Schön; Edoardo Traversa
Titolo: MPI Studies in Tax Law and Public Finance; State Aid Law and Business Taxation
Editore: Springer; Springer Berlin
282 Pagine
Anno di pubblicazione: 2016-10-26
Berlin; Heidelberg; DE
Stampato / Fatto in
Lingua: Inglese
181,89 € (DE)
186,99 € (AT)
201,00 CHF (CH)
POD
VIII, 282 p. 4 illus., 2 illus. in color.

BB; Hardcover, Softcover / Recht/Internationales Recht, Ausländisches Recht; Internationales Recht; Verstehen; Recht; State Aid Law; European Tax Law; Competition Law; European Commission; Domestic legislation; European Law; Business Taxation and Tax Law; International Economic Law, Trade Law; Unternehmensfinanzierung; Gesellschafts- und Unternehmenssteuerrecht; Internationales Öffentliches Recht: Wirtschafts- und Handelsrecht; EA; BC

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

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