State Aid Law and Business Taxation

Taxation

State Aid Law and Business Taxation

Edited by Isabelle Richelle · Wolfgang Schon · Edoardo Traversa
Springer-Verlag October 2016

Specifications

ISBN-13
9783662530542
Publisher
Springer-Verlag
Publication
October 2016
Format
Hardback
Jurisdiction
Germany ? Countri(es) for reference only

Details

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.

Table of Contents

Part I Fundamentals: Wolfgang Schon, 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: Valere 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
Cecile Brokelind, Intellectual Property, Taxation and State Aid Law
Juan Salvador Pastoriza, The Recovery Obligation and the Protection of Legitimate Expectations - The Spanish Experience.
HKD 1,994.00

Inclusive of HK delivery

Ready to ship
Delivery Time: around 4-5 weeks
Extra 10 working days if shipping address outside Hong Kong
  • Free HK shipping over HK$1,000
  • International shipping to 35+ countries
Order Form
Save

Recommended

You may also be interested in these books:

More titles from Taxation

View all
Income Tax law in the Commonwealth Caribbean, 2nd edition
Bloomsbury Professional (formerly Tottel Publishing)

Income Tax law in the Commonwealth Caribbean, 2nd edition

Claude Denbow
HKD 1,134.90
The State's Power to Tax in the Investment Arbitration of Energy Disputes: Outer Limits and the Energy Charter Treaty
Kluwer Law International

The State's Power to Tax in the Investment Arbitration of Energy Disputes: Outer Limits and the Energy Charter Treaty

Cornel Marian
HKD 1,736.26
The Transfer Pricing Law Review 5th Edition
Law Business Research Ltd

The Transfer Pricing Law Review 5th Edition

Steve Edge; Dominic Robertson
HKD 4,655.00
Tolley's Taxwise II: 2013-14
LexisNexis U.K.

Tolley's Taxwise II: 2013-14

Rebecca Benneyworth; Pauline Lonsdale; Donald Pearce-Crump
HKD 1,154.30
Practitioners Sources Tax Pack 2012-13
Wolters Kluwer U.K. (formerly CCH)

Practitioners Sources Tax Pack 2012-13

HKD 3,220.40
Tax Planning for Family and Owner-Managed Companies 2013/14
Bloomsbury Professional (formerly Tottel Publishing)

Tax Planning for Family and Owner-Managed Companies 2013/14

Peter Rayney
HKD 1,702.35