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State aid law and business taxation

Record Type:	Language materials, printed : Monograph/item
Title/Author:	State aid law and business taxation/ edited by Isabelle Richelle, Wolfgang Schon, Edoardo Traversa.
other author:	Richelle, Isabelle.
Published:	Berlin, Heidelberg :Springer Berlin Heidelberg : : 2016.,
Description:	viii, 282 p. :ill., digital ; : 24 cm.;
Contained By:	Springer eBooks
Subject:	Business tax - European Economic Community countries. -
Online resource:	http://dx.doi.org/10.1007/978-3-662-53055-9
ISBN:	9783662530559

State aid law and business taxation
State aid law and business taxation[electronic resource] /edited by Isabelle Richelle, Wolfgang Schon, Edoardo Traversa. - Berlin, Heidelberg :Springer Berlin Heidelberg :2016. - viii, 282 p. :ill., digital ;24 cm. - MPI studies in tax law and public finance,v.62196-0011 ;. - MPI studies in tax law and public finance ;v.1..

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.

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.

ISBN: 9783662530559

Standard No.: 10.1007/978-3-662-53055-9doiSubjects--Topical Terms:

1114765
Business tax
--European Economic Community countries.

LC Class. No.: KJC7358.B88 / S73 2016

Dewey Class. No.: 343.068

State aid law and business taxation
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300 $a viii, 282 p. : $b ill., digital ; $c 24 cm.
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505 0 $a 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.
520 $a 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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