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State Aid Law and Business Taxation - Isabelle Richelle
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2016, ISBN: 3662530546

ID: 20764448179

[EAN: 9783662530542], Neubuch, [PU: Springer-Verlag Gmbh Okt 2016], BUSINESS; INTERNATIONAL (RECHT); INTERNATIONALES RECHT; LAW /, Neuware - 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. 282 pp. Englisch

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State Aid Law and Business Taxation - Isabelle Richelle
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State Aid Law and Business Taxation - neues Buch

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[ED: Buch], [PU: Springer-Verlag GmbH], Neuware - 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., [SC: 0.00], Neuware, gewerbliches Angebot, 241x159x25 mm, [GW: 596g]

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2016, ISBN: 9783662530542

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State Aid Law and Business Taxation:MPI Studies in Tax Law and Public Finance. 1st ed. 2016. State Aid Law and Business Taxation:MPI Studies in Tax Law and Public Finance. 1st ed. 2016. Bücher > Wissenschaft > Jura, Springer-Verlag GmbH

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State Aid Law and Business Taxation - Isabelle Richelle; Wolfgang Schön; Edoardo Traversa
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1st ed. 2016, Hardcover, Buch, [PU: Springer Berlin]

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State Aid Law and Business Taxation - gebunden oder broschiert

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Details zum Buch
State Aid Law and Business Taxation (MPI Studies in Tax Law and Public Finance)

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

Detailangaben zum Buch - State Aid Law and Business Taxation (MPI Studies in Tax Law and Public Finance)


EAN (ISBN-13): 9783662530542
ISBN (ISBN-10): 3662530546
Gebundene Ausgabe
Erscheinungsjahr: 2016
Herausgeber: Springer

Buch in der Datenbank seit 29.07.2016 03:41:52
Buch zuletzt gefunden am 20.04.2017 20:41:23
ISBN/EAN: 9783662530542

ISBN - alternative Schreibweisen:
3-662-53054-6, 978-3-662-53054-2


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