State Aid Law and Business Taxation

Book 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.

• Format: Paperback
• Language: English
• ISBN: 3662571056
• ISBN13: 9783662571057
• Release Date: July 2018
• Publisher: Springer
• Length: 282 Pages
• Weight: 0.91 lbs.
• Dimensions: 0.6" x 6.1" x 9.2"