State Aid Law and Business Taxation
Softcover reprint of the original 1st ed. 2016
Book Details
Format
Paperback / Softback
Book Series
MPI Studies in Tax Law and Public Finance
ISBN-10
3662571056
ISBN-13
9783662571057
Edition
Softcover reprint of the original 1st ed. 2016
Publisher
Springer-Verlag Berlin and Heidelberg GmbH & Co. KG
Imprint
Springer-Verlag Berlin and Heidelberg GmbH & Co. K
Country of Manufacture
GB
Country of Publication
GB
Publication Date
Jul 5th, 2018
Print length
282 Pages
Weight
462 grams
Dimensions
15.60 x 23.40 x 1.40 cms
Ksh 27,000.00
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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.
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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