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MPI Studies in Tax Law and Public Finance

State Aid Law and Business Taxation

Editors: Richelle, Isabelle, Schön, Wolfgang, Traversa, Edoardo (Eds.)

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  • Presents and analyses both the fundamentals and the most current issues on fiscal aids
  • Explores the boundaries set by European law to domestic legislation and international tax practice
  • Written by leading experts from around Europe
  • Supplies the reader with a perfect mix of detailed and reliable analysis and a view on the current controversies surrounding (harmful) tax competition (rulings, transfer pricing, patent boxes etc.)
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eBook $84.99
price for USA in USD
  • ISBN 978-3-662-53055-9
  • Digitally watermarked, DRM-free
  • Included format: EPUB, PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover $159.99
price for USA in USD
Softcover $109.99
price for USA in USD
About this book

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.

Table of contents (13 chapters)

Table of contents (13 chapters)
  • Tax Legislation and the Notion of Fiscal Aid: A Review of 5 Years of European Jurisprudence

    Pages 3-26

    Schön, Wolfgang

  • State Aid and Taxation: Selectivity and Comparability Analysis

    Pages 27-38

    Lang, Michael

  • Tax Incentives Under State Aid Law: A Competition Law Perspective

    Pages 39-57

    Jaeger, Thomas

  • Comparing Criteria: State Aid, Free Movement, Harmful Tax Competition and Market Distorting Disparities

    Pages 59-71

    Wattel, Peter J.

  • Reforming the Code of Conduct for Business Taxation in the New Tax Competition Environment

    Pages 75-84

    Moutarlier, Valère

Buy this book

eBook $84.99
price for USA in USD
  • ISBN 978-3-662-53055-9
  • Digitally watermarked, DRM-free
  • Included format: EPUB, PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover $159.99
price for USA in USD
Softcover $109.99
price for USA in USD
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Bibliographic Information

Bibliographic Information
Book Title
State Aid Law and Business Taxation
Editors
  • Isabelle Richelle
  • Wolfgang Schön
  • Edoardo Traversa
Series Title
MPI Studies in Tax Law and Public Finance
Series Volume
6
Copyright
2016
Publisher
Springer-Verlag Berlin Heidelberg
Copyright Holder
Springer-Verlag Berlin Heidelberg
eBook ISBN
978-3-662-53055-9
DOI
10.1007/978-3-662-53055-9
Hardcover ISBN
978-3-662-53054-2
Softcover ISBN
978-3-662-57105-7
Series ISSN
2196-0011
Edition Number
1
Number of Pages
VIII, 282
Number of Illustrations
2 b/w illustrations, 2 illustrations in colour
Topics