Titlebook: State Aid Law and Business Taxation; Isabelle Richelle,Wolfgang Schön,Edoardo Traversa Book 2016 Springer-Verlag Berlin Heidelberg 2016 St

Espionage

书目名称State Aid Law and Business Taxation影响因子(影响力)




书目名称State Aid Law and Business Taxation影响因子(影响力)学科排名




书目名称State Aid Law and Business Taxation网络公开度




书目名称State Aid Law and Business Taxation网络公开度学科排名




书目名称State Aid Law and Business Taxation被引频次




书目名称State Aid Law and Business Taxation被引频次学科排名




书目名称State Aid Law and Business Taxation年度引用




书目名称State Aid Law and Business Taxation年度引用学科排名




书目名称State Aid Law and Business Taxation读者反馈




书目名称State Aid Law and Business Taxation读者反馈学科排名

上腭

Reforming the Code of Conduct for Business Taxation in the New Tax Competition Environmentween State aid and the Code and discusses some of the work done under the Code, such as on patent boxes and rulings. The Commission’s conclusion is that the Code needs to be reformed so that it remains effective and addresses public concerns about its lack of transparency.

hereditary

The Cat and the Pigeons: Some General Comments on (TP) Tax Rulings and State Aid After the Starbuckslications of the Commission decision on the Belgian excess profits scheme (is smart tax competition State aid? Is not curbing BEPS State aid?), it wonders whether the CCTB may have become politically feasible, and it wonders why the Commission does not seem to investigate tax breaks extended by large member States.

抛弃的货物

SPASM

State Aid and Taxation: Selectivity and Comparability Analysisthe ECJ is not applying anymore the principle of rule and exception for its selectivity examination. Instead the selectivity examination as such comprises two parts: It must be examined if a measure is selective and if the selective measure is justified and proportional.

痛得哭了

State Aid Benchmarking and Tax Rulings: Can We Keep It Simple?ables as part of a transfer pricing analysis. A flowchart to determine when a ruling may be deemed selective is provided. Then mismatches will be addressed in tax treaty situations, like the (de)recognition of permanent establishments. Lastly, the (ir)relevance of the new EU tax ruling database for state aid investigations will be discussed.

allergen

Double Taxation Relief, Transfer Pricing Adjustments and State Aid Law transfer pricing adjustments that might result in “white income”. It also reviews the merits of the Commission’s claim that Member States have to apply the arm’s length standard to transfer pricing adjustments as a matter of State aid law.

LIEN

Double Taxation Relief, Transfer Pricing Adjustments and State Aid Law: Commentsrough three examples where the application of such measures may lead to double non-taxation. The conclusion is drawn that the complete unilateral application of such measures contradicts their purpose and thus is likely to be disproportionate, which may lead to their qualification as State aid.

CRUE

漂白