[European State Aid and Tax Rulings] PDF/EBOOK

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Whether the EC is attempting to "use State aid rules to harmonise national tax systems The author xamines this issue through relevant "State aid rules to harmonise national tax systems The author xamines this issue through relevant law comparing the EC's actions with OECD guidance and US practices assessing what is legitimate in terms of the EC's actions and competences Through the lens of State aid and tax rulings the Author Addresses The Wider addresses the wider uestion *Of How To Reconcile * how to reconcile interests with the move to. This book investigates whether the Commission EC Has Commission EC has the to legislate on direct taxation in sovereign states and ultimately uestions whether the EC's nforcement action in recent tax ruling cases in "the area of State aid respects the rule of law Liza Lovdahl Gormsen xplores whether the "area of State aid respects the rule of law Liza Lovdahl Gormsen xplores whether the recent rulings in relation to Member States' advanced pricing arrangements reflect a genuine problem of illegal State aid or. Wards European harmonisation; does the answer lie in or less This book will be of great interest to academics researching the relationship between lie in or less This book will be of great interest to academics researching the relationship between EC and Member States in regards to taxation State aid and authority over direct taxation Practising lawyers "WORKING IN THE FIELD OF STATE AID AND TAX "in the field of State aid and tax also find this to be a useful resource as it clearly outlines relevant case law and interprets the resulting decision. ,

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European State Aid and Tax Rulings
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