State Aid Law and Business Taxation

State Aid Law and Business Taxation
Format
Hardback
Publisher
Springer-Verlag Berlin and Heidelberg GmbH & Co. KG
Country
Germany
Published
26 October 2016
Pages
282
ISBN
9783662530542

State Aid Law and Business Taxation

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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.

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