Tax Competition ans EU Law

Sovereign states commonly use tax incentives in order to attract investment and capital from abroad; despite the harmful effects. This volume builds an authoritative synthesis and proposal in its detailed discussions of all aspects of the theory and practice of tax competition.

Table des matières

The issue of (Harmful) tax competition; EU legal framework of (harmful) tax competition; EC stat aid rules and member states' (harmful) tax competitive measures; non-legally binding rules and harmful tax competition - the code of conduct and the OECD reports; unilateral countermeasures against harmful tax competition and EU law; synthesis and proposal, main cases of the European Court of Justice and the Court of First Instance, main commission notices and decisions on fiscal state aid, main EU legislation - official documents and reports, main OECD official documents.

Détails du produit

• Auteurs: Pinto, Carla Pinto, Carlo Pinto
• Edition: Kluwer Law International
• Langues: Anglais
• Format d'édition: Livre Relié
• Sortie: 01.01.2003
• EAN: 9789041199133
• ISBN: 978-90-411-9913-3
• Pages: 456
• Poids: 865 g
• Thèmes: EUCOTAX; Eucotax Series on European Tax; Eucotax Series on European Tax; EUCOTAX
• Catégorie: Sciences sociales, droit, économie > Economie > Economie publique