State Aid Law and Business Taxation
Overview
Part I Fundamentals: Wolfgang Sch n , 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: Val re 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.- C cile Brokelind , Intellectual Property, Taxation and State Aid Law.- Juan Salvador Pastoriza , The Recovery Obligation and the Protection of Legitimate Expectations - The Spanish Experience.
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Details
- ISBN-13: 9783662571057
- ISBN-10: 3662571056
- Publisher: Springer
- Publish Date: July 2018
- Dimensions: 9.21 x 6.14 x 0.61 inches
- Shipping Weight: 0.91 pounds
- Page Count: 282
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