Gespeichert in:
Weitere beteiligte Personen: | |
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Format: | Buch |
Sprache: | Englisch |
Veröffentlicht: |
Alphen aan den Rijn [u.a.]
Kluwer Law Internat.
2013
|
Schriftenreihe: | International tax conferences of the University of Luxembourg
3 |
Schlagwörter: | |
Links: | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025710155&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
Umfang: | XX, 206 S. |
ISBN: | 9789041145574 |
Internformat
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Datensatz im Suchindex
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adam_text |
Titel: State aid and tax law
Autor: Rust, Alexander
Jahr: 2013
Summary of Contents
Chapter 1
Introduction 1
Alexander Rust
Chapter 2
Corporate Blackmail: State Tax Incentives in the United States 13
Tracy A. Kaye*
Chapter 3
Fiscal Aid Review and Tax Competition 39
Pierpaolo Rossi-Maccanico, Esq.
Chapter 4
Recovery of Fiscal Aid 57
Margarida Afonso*
Chapter 5
State Aid and Indirect Taxation 69
Joachim Englisch
Chapter 6
The Test of Selectivity in State Aid Litigation: The Relevance of Drawing
Internal and External Comparisons to Identify the Reference Framework 87
Humbert Drabbe*
Chapter 7
The Selectivity Test: The Concept of Sectoral Aid 107
Raymond H.C. Luja
vn
Summary of Contents
Chapter 8
The Selectivity Test: The Concept of "Regional Aid" 119
Edoardo Traversa
Chapter 9
State Aid: Towards a Theoretical Assessment Framework 137
Frank Engelen Anna Gunn
Chapter 10
Case Studies of Tax Issues on Selectivity: Analysis of the Patent Box Scheme and
the Reduced Taxation of Foreign-Source Interest Income 153
Ciaire Micheau and Gauthier Charles de la Brousse*
Chapter 11
State Aid and Tax Law: Enter the Taxpayer 175
Keith O'Donnell Anne Muller**
vni |
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id | DE-604.BV040730093 |
illustrated | Not Illustrated |
indexdate | 2025-01-11T16:48:46Z |
institution | BVB |
isbn | 9789041145574 |
language | English |
oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-025710155 |
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physical | XX, 206 S. |
publishDate | 2013 |
publishDateSearch | 2013 |
publishDateSort | 2013 |
publisher | Kluwer Law Internat. |
record_format | marc |
series | International tax conferences of the University of Luxembourg |
series2 | International tax conferences of the University of Luxembourg |
spelling | State aid and tax law [contributors: Margarida Afonso ...]. Eds. Alexander Rust ... Alphen aan den Rijn [u.a.] Kluwer Law Internat. 2013 XX, 206 S. txt rdacontent n rdamedia nc rdacarrier International tax conferences of the University of Luxembourg 3 Europäische Union (DE-588)5098525-5 gnd rswk-swf Internationales Steuerrecht (DE-588)4027451-2 gnd rswk-swf Subvention (DE-588)4058345-4 gnd rswk-swf Taxation--Law and legislation--European Union countries. Government aid--European Union countries. (DE-588)1071861417 Konferenzschrift 2011 Luxemburg Stadt gnd-content Europäische Union (DE-588)5098525-5 b Subvention (DE-588)4058345-4 s Internationales Steuerrecht (DE-588)4027451-2 s DE-604 Rust, Alexander 1973- (DE-588)133882233 edt Afonso, Margarida Sonstige (DE-588)1035844508 oth International tax conferences of the University of Luxembourg 3 (DE-604)BV039947175 3 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025710155&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
spellingShingle | State aid and tax law International tax conferences of the University of Luxembourg Europäische Union (DE-588)5098525-5 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd Subvention (DE-588)4058345-4 gnd |
subject_GND | (DE-588)5098525-5 (DE-588)4027451-2 (DE-588)4058345-4 (DE-588)1071861417 |
title | State aid and tax law |
title_auth | State aid and tax law |
title_exact_search | State aid and tax law |
title_full | State aid and tax law [contributors: Margarida Afonso ...]. Eds. Alexander Rust ... |
title_fullStr | State aid and tax law [contributors: Margarida Afonso ...]. Eds. Alexander Rust ... |
title_full_unstemmed | State aid and tax law [contributors: Margarida Afonso ...]. Eds. Alexander Rust ... |
title_short | State aid and tax law |
title_sort | state aid and tax law |
topic | Europäische Union (DE-588)5098525-5 gnd Internationales Steuerrecht (DE-588)4027451-2 gnd Subvention (DE-588)4058345-4 gnd |
topic_facet | Europäische Union Internationales Steuerrecht Subvention Konferenzschrift 2011 Luxemburg Stadt |
url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025710155&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
volume_link | (DE-604)BV039947175 |
work_keys_str_mv | AT rustalexander stateaidandtaxlaw AT afonsomargarida stateaidandtaxlaw |