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Richelle, Isabelle

State Aid Law and Business Taxation

Richelle, Isabelle - State Aid Law and Business Taxation, ebook

153,75€

Ebook, PDF with Adobe DRM
ISBN: 9783662530559
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Table of contents

Part I. Fundamentals

1. Tax Legislation and the Notion of Fiscal Aid: A Review of 5 Years of European Jurisprudence
Wolfgang Schön

2. State Aid and Taxation: Selectivity and Comparability Analysis
Michael Lang

3. Tax Incentives Under State Aid Law: A Competition Law Perspective
Thomas Jaeger

4. Comparing Criteria: State Aid, Free Movement, Harmful Tax Competition and Market Distorting Disparities
Peter J. Wattel

Part II. International Taxation and Harmful Tax Competition

5. Reforming the Code of Conduct for Business Taxation in the New Tax Competition Environment
Valère Moutarlier

6. Anti-avoidance Measures and State Aid in a Post-BEPS Context: An Attempt at Reconciliation
Edoardo Traversa, Pierre M. Sabbadini

7. State Aid Benchmarking and Tax Rulings: Can We Keep It Simple?
Raymond Luja

8. Double Taxation Relief, Transfer Pricing Adjustments and State Aid Law
Werner Haslehner

9. Double Taxation Relief, Transfer Pricing Adjustments and State Aid Law: Comments
Rita Szudoczky

10. The Cat and the Pigeons: Some General Comments on (TP) Tax Rulings and State Aid After the Starbucks and Fiat Decisions
Peter J. Wattel

Part III. Sector-Specific Aspects of Preferential Taxation

11. Energy Taxation and State Aid Law
Marta Villar Ezcurra

12. Intellectual Property, Taxation and State Aid Law
Cécile Brokelind

13. The Recovery Obligation and the Protection of Legitimate Expectations: The Spanish Experience
Juan Salvador Pastoriza

Keywords: Law, European Law, Business Taxation/Tax Law, International Economic Law, Trade Law

Editor
 
 
Publisher
Springer
Publication year
2016
Language
en
Edition
1
Series
MPI Studies in Tax Law and Public Finance
Categories
Upbringing, Education
 
Society
Format
Ebook
eISBN (PDF)
9783662530559
Printed ISBN
978-3-662-53054-2

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