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State Aid Law and Business Taxation

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Cover of 'State Aid Law and Business Taxation'

Table of Contents

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    Book Overview
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    Chapter 1 Tax Legislation and the Notion of Fiscal Aid: A Review of 5 Years of European Jurisprudence
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    Chapter 2 State Aid and Taxation: Selectivity and Comparability Analysis
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    Chapter 3 Tax Incentives Under State Aid Law: A Competition Law Perspective
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    Chapter 4 Comparing Criteria: State Aid, Free Movement, Harmful Tax Competition and Market Distorting Disparities
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    Chapter 5 Reforming the Code of Conduct for Business Taxation in the New Tax Competition Environment
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    Chapter 6 Anti-avoidance Measures and State Aid in a Post-BEPS Context: An Attempt at Reconciliation
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    Chapter 7 State Aid Benchmarking and Tax Rulings: Can We Keep It Simple?
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    Chapter 8 Double Taxation Relief, Transfer Pricing Adjustments and State Aid Law
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    Chapter 9 Double Taxation Relief, Transfer Pricing Adjustments and State Aid Law: Comments
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    Chapter 10 The Cat and the Pigeons: Some General Comments on (TP) Tax Rulings and State Aid After the Starbucks and Fiat Decisions
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    Chapter 11 Energy Taxation and State Aid Law
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    Chapter 12 Intellectual Property, Taxation and State Aid Law
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    Chapter 13 The Recovery Obligation and the Protection of Legitimate Expectations: The Spanish Experience
Attention for Chapter 7: State Aid Benchmarking and Tax Rulings: Can We Keep It Simple?
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Chapter title
State Aid Benchmarking and Tax Rulings: Can We Keep It Simple?
Chapter number 7
Book title
State Aid Law and Business Taxation
Published by
Springer, Berlin, Heidelberg, January 2016
DOI 10.1007/978-3-662-53055-9_7
Book ISBNs
978-3-66-253054-2, 978-3-66-253055-9
Authors

Raymond Luja

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