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State Aid Law and Business Taxation
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Pages: 283
Authors: Isabelle Richelle
Categories: Law
Type: BOOK - Published: 2016-10-18 - Publisher: Springer

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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 admin
European State Aid and Tax Rulings
Language: en
Pages: 195
Authors: Liza Lovdahl Gormsen
Categories: Government aid
Type: BOOK - Published: - Publisher: Edward Elgar Publishing

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This book investigates whether the European Commission (EC) has the mandate to legislate on direct taxation in sovereign states and ultimately questions whether
Harmful Tax Competition An Emerging Global Issue
Language: en
Pages: 82
Authors: OECD
Categories:
Type: BOOK - Published: 1998-05-19 - Publisher: OECD Publishing

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Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto l
Fiscal State Aid Law and Harmful Tax Competition in the European Union
Language: en
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Authors: Dimitrios Kyriazis
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Type: BOOK - Published: 2023-08-22 - Publisher: Oxford University Press

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The intersection between fiscal state aid and taxation has become more topical than ever. Mounting financial crises have left EU Member States scrambling to inc
EU Tax Law and Policy in the 21st Century
Language: en
Pages: 481
Authors: Werner Haslehner
Categories: Law
Type: BOOK - Published: 2016-04-24 - Publisher: Kluwer Law International B.V.

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Major changes in EU tax law demand an analysis of not just the current state of the field, but also forthcoming EU-level policy initiatives and their likely imp