Foreign Tax Benefits, Other Subsidies, and the EU Internal Market - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Foreign Tax Benefits, Other Subsidies, and the EU Internal Market write by R.H.C. Luja. This book was released on 2021. Foreign Tax Benefits, Other Subsidies, and the EU Internal Market available in PDF, EPUB and Kindle. In this article, the author examines the European Commission's new proposed regulation on foreign subsidies that distort the EU internal market.
State Aid, Subsidy and Tax Incentives Under EU and WTO Law
State Aid, Subsidy and Tax Incentives Under EU and WTO Law - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook State Aid, Subsidy and Tax Incentives Under EU and WTO Law write by Claire Micheau. This book was released on 2014. State Aid, Subsidy and Tax Incentives Under EU and WTO Law available in PDF, EPUB and Kindle. This book provides an analysis of the multi-level regulation of State aid and subsidy in the regulatory context of taxation. Starting from a review of the substantive provisions of tax incentives as provided for in European law and in WTO law, the author moves on to examine how these legal frameworks are enforced at national levels. The book covers practical elements in the following areas: legal regimes of State aid and subsidy (including rules on compatibility with the internal market, classification of subsidies and analysis of prohibited subsidies in taxation); definitions of state aid and subsidy; analysis of the criteria for tax selectivity and specificity; administrative and judicial review; rights of taxpayers as private parties in State aid and subsidy litigations; remedies (including recovery, withdrawal and countervailing duties); overlaps between EU and WTO rules; liabilities in situations of conflict; case law of the Court and WTO adjudicating bodies.
Introduction to European Tax Law on Direct Taxation
Introduction to European Tax Law on Direct Taxation - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Introduction to European Tax Law on Direct Taxation write by Lukasz Adamczyk. This book was released on 2024-09-26. Introduction to European Tax Law on Direct Taxation available in PDF, EPUB and Kindle. Basic knowledge of European Tax Law This concise handbook has become a traditional instrument for gaining basic knowledge of European tax law with emphasis on direct taxes. It is directed at students, experienced international tax specialists with little knowledge of European law, European law specialists and non-Europeans who deal with Europe for business or academic reasons and need to understand the foundations of European tax law. Moreover, this book can be useful to academics without a legal background in approaching technical issues raised by European Union tax law, as well as give inspiration to the most experienced European direct tax law experts. The eighth edition adds new updates on the most essential changes and new case law of the CJEU in the field of European direct taxation. Furthermore, due to its particular importance, the EU Global Minimum Tax Directive is now covered in a separate chapter.
Tax Co-ordination in the European Union
Tax Co-ordination in the European Union - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Tax Co-ordination in the European Union write by Ben Patterson. This book was released on 2001. Tax Co-ordination in the European Union available in PDF, EPUB and Kindle. This is an updated study of a 1998 publication, "Tax competition in the European Union". The introduction covers the recent history of tax policy within the EU, and examines the current situation in corporate taxation, taxation of savings, taxation of labour, and indirect taxation (VAT and excise duty). A comparative analysis provides a detailed survey of how direct taxes - corporate and personal - are levied within the EU. The final section discusses the main issues in the current debate on the alternative approaches of competition and co-operation in the taxation field.
The External Tax Strategy of the EU in a Post-BEPS Environment
The External Tax Strategy of the EU in a Post-BEPS Environment - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook The External Tax Strategy of the EU in a Post-BEPS Environment write by Adolfo J. Martín Jiménez. This book was released on 2019. The External Tax Strategy of the EU in a Post-BEPS Environment available in PDF, EPUB and Kindle.
