State Aid Law and Business Taxation (Hardcover, 1st ed. 2016)

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.

General

Imprint:	Springer-Verlag
Country of origin:	Germany
Series:	MPI Studies in Tax Law and Public Finance, 6
Release date:	October 2016
First published:	2016
Editors:	Isabelle Richelle • Wolfgang Schoen • Edoardo Traversa
Dimensions:	235 x 155 x 25mm (L x W x T)
Format:	Hardcover
Pages:	282
Edition:	1st ed. 2016
ISBN-13:	978-3-662-53054-2
Categories:	Books > Business & Economics > Finance & accounting > Finance > Public finance > Taxation Books > Law > International law > Public international law > International economic & trade law > General Books > Money & Finance > Public finance > Taxation
LSN:	3-662-53054-6
Barcode:	9783662530542

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