State aid, subsidy and tax incentives under EU and WTO law

Rationales for tax incentive rulesEU and WTO legal regimes of tax incentiveBasic criteria for defining a tax incentiveThe distinctive importance of tax selectivityAdministrative and judicial review of tax incentivesRemedy rulesInteractions between EU and WTO rules on tax incentivesPerspectives and p...

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Bibliographische Detailangaben
1. Verfasser:	Micheau, Claire (VerfasserIn)
Format:	UnknownFormat
Sprache:	eng
Veröffentlicht:	Alphen aan den Rijn Kluwer Law International 2014
Schriftenreihe:	Series on international taxation 45
Schlagworte:	World Trade Organization > Subvention > Steuervergünstigung > EU-Recht > WTO-Recht > EU-Staaten > Welt > Tax incentives > Law and legislation > Foreign trade regulation > Subsidies > Subventionsrecht > Europarecht
Online Zugang:	Inhaltsverzeichnis
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Beschreibung
Zusammenfassung:	Rationales for tax incentive rulesEU and WTO legal regimes of tax incentiveBasic criteria for defining a tax incentiveThe distinctive importance of tax selectivityAdministrative and judicial review of tax incentivesRemedy rulesInteractions between EU and WTO rules on tax incentivesPerspectives and proposals for a multi-level regulation of tax incentives.
Beschreibung:	XXVI, 580 S.
ISBN:	9789041145550 978-90-411-4555-0 9041145559 90-411-4555-9