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Selectivity in State Aid Law and the Methods for the Allocation of the Corporate Tax Base

Selectivity in State Aid Law and the Methods for the Allocation of the Corporate Tax Base Jérôme Monsenego;

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European Union Corporate Tax Law

How does EU law affect Member State corporate tax systems and the cross-border activities of companies? This book traces the historical;

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Fiscaal-wetenschappelijke reeks 29 - Multinational Enterprises, European State Aid and Transfer Pricing

enterprises (MNEs) under European State aid law is one of the most relevant and challenging topics in tax environment. This book presents an in-depth;

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A Common Consolidated Corporate Tax Base for Europe - Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa

European Economic Research (ZEW), Mannheim, and the Max Planck Institute (MPI) for Intellectual Property, Competition and Tax Law, Munich. More;

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A Common Consolidated Corporate Tax Base for Europe - Eine einheitliche Körperschaftsteuerbemessungsgrundlage für Europa

European Economic Research (ZEW), Mannheim, and the Max Planck Institute (MPI) for Intellectual Property, Competition and Tax Law, Munich. More;

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State Aid Law and Business Taxation

tax law, transfer pricing standards and the European prohibition on selective fiscal aids.;

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Fundamentals of International Transfer Pricing in Law and Economics

different aspects of it in tax and corporate law, the traditional OECD approach and practical aspects concerning intangibles, capital and risk;

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EU Tax Law and Policy in the 21st Century

in EU tax law to find the relevant outcome for concrete tax questions. As an authoritative, detailed guide to recent and future developments;

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The EU Common Consolidated Corporate Tax Base

hosted by the Amsterdam Centre for Tax Law, this volume focuses on such topics and issues as the following: ways in which the;

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Common Corporate Tax Base (CC(C)TB) and Determination of Taxable Income

law. Readers seeking a basis for taking an active part in the public debate will find a valuable source of information and a first impression;

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Common Corporate Tax Base in the EU

The European Commission envisages putting forward a proposal for a tax reform that would allow improving the efficiency and simplicity;

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State Aid and the Energy Sector

of procedure, questions of compatibility, and State aid and the EEA. It is an invaluable tool for lawyers, policymakers and tax professionals;

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Directory of EU Case Law on State Aids

on the concept of State aid, advantages for undertakings, selectivity, forms of State aid, procedures and unlawful aids. With this;

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Corporate Income Tax Harmonization in the European Union

Through the arguments for corporate tax harmonization in the EU and describing the current stage of this process, the legislative rules;

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Corporate Income Tax Harmonization in the European Union

Through the arguments for corporate tax harmonization in the EU and describing the current stage of this process, the legislative rules;

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Corporate Profit Shifting

deficit and debt concerns. Profit shifting and base erosion are also believed to distort the allocation of capital as investment decisions are;

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Ethics and Taxation

in collecting taxes and enforcing tax laws * ethical standards for tax advisors * tax payer rights * the balance between individual rights to liberty;

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Ethics and Taxation

in collecting taxes and enforcing tax laws * ethical standards for tax advisors * tax payer rights * the balance between individual rights to liberty;

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Double (Non-)Taxation and EU Law

law on the EU law compatibility of double non-taxation. The tax jurisprudence of the ECJ is referred to and comprehensively;

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Fiscale handboeken - European Tax Law Vol 1 General Topics and Direct Taxation

a state of the art clarification and analysis of the implications of the EU Treaties and secondary EU law for national and bilateral tax law;

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Terra/Wattel - European Tax Law

rights, the EU State aid prohibition, the EU Charter of Fundamental Rights and the general principles of EU law for national tax law, tax;

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State Aid Uncovered - Critical Analysis of Developments in State Aid 2014

State aid law - A constantly evolving field that continued to be marked by new interpretations and applications in 2014. In this accessible;

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Terra/Wattel - European Tax Law

of State and professor of EU tax law at the Amsterdam Centre for Tax Law (ACTL), University of Amsterdam. Otto Marres is professor at the;

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European Tax Law Volume 1 Volume 1 General Topics and Direct Taxation

the comprehensive book on EU tax law for practitioners, policy makers, the judiciary and academics. This new eighth edition builds upon the;

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Tax, Inequality, and Human Rights

for shaping and misshaping tax laws; and critically evaluate domestic tax rules through the lens of equality and nondiscrimination. The;

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Jurisdiction to Tax Corporate Income Pursuant to the Presumptive Benefit Principle

and thus attain a more equitable allocation of taxing rights among States. This PhD thesis obtained the prestigious European Academic Tax;

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Economic Development vs. Education

sought to equalize tax capacity by offering aid to school districts with a low property tax base and high education costs. At the same time;

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