State Aid Law and Business Taxation is popular PDF and ePub book, written by Isabelle Richelle in 2016-10-18, it is a fantastic choice for those who relish reading online the Law genre. Let's immerse ourselves in this engaging Law book by exploring the summary and details provided below. Remember, State Aid Law and Business Taxation can be Read Online from any device for your convenience.
State Aid Law and Business Taxation Book PDF Summary
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.
Detail Book of State Aid Law and Business Taxation PDF
- Author : Isabelle Richelle
- Release : 18 October 2016
- Publisher : Springer
- ISBN : 9783662530559
- Genre : Law
- Total Page : 283 pages
- Language : English
- PDF File Size : 12,6 Mb
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