Übersicht			Auf mobile öffnen

Lieferstatus:	Auf Bestellung (Lieferzeit unbekannt)
Veröffentlichung:	Juli 2018
Genre:	Wirtschaft / Recht
	B / Business and Management / Business Taxation/Tax Law / European law / International Economic Law, Trade Law / International Law / Law and Criminology / Law—Europe / Public finance & taxation / Public international law# economic & trade / Tax accounting / Tax laws / trade
ISBN:	9783662571057
EAN-Code:	9783662571057
Verlag:	Springer Nature EN
Einband:	Kartoniert
Sprache:	English
Serie:	#06 - MPI Studies in Tax Law and Public Finance
Dimensionen:	H 235 mm / B 155 mm / D
Gewicht:	450 gr
Seiten:	282
Illustration:	VIII, 282 p. 4 illus., 2 illus. in color., schwarz-weiss Illustrationen, farbige Illustrationen
Zus. Info:	Previously published in hardcover
Bewertung:	Titel bewerten / Meinung schreiben

Inhalt:

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.