State Aids and Income Tax
Author : Wisconsin. Legislature. Joint Interim Committee on State Aids and Income Tax
Publisher :
Page : 28 pages
File Size : 34,66 MB
Release : 1945
Category : Income tax
ISBN :
Author : Wisconsin. Legislature. Joint Interim Committee on State Aids and Income Tax
Publisher :
Page : 28 pages
File Size : 34,66 MB
Release : 1945
Category : Income tax
ISBN :
Author : Karen Baker
Publisher :
Page : 162 pages
File Size : 32,86 MB
Release : 1990
Category : Finance, Public
ISBN :
Author :
Publisher :
Page : 20 pages
File Size : 28,71 MB
Release : 1990
Category : Income tax deductions for medical expenses
ISBN :
Author :
Publisher :
Page : 228 pages
File Size : 19,14 MB
Release : 1993
Category : Finance, Public
ISBN :
Author : Wisconsin. Department of Taxation
Publisher :
Page : 40 pages
File Size : 31,72 MB
Release : 1967
Category : Intergovernmental fiscal relations
ISBN :
Author : Arthur W. Dewey
Publisher :
Page : 60 pages
File Size : 19,14 MB
Release : 1938
Category :
ISBN :
Author : United States. Bureau of the Census
Publisher :
Page : 56 pages
File Size : 47,68 MB
Release : 1942
Category : Finance, Public
ISBN :
Author : Alexander Rust
Publisher : Kluwer Law International B.V.
Page : 232 pages
File Size : 38,26 MB
Release : 2012-12-01
Category : Law
ISBN : 9041146253
This book provides clear guidance on what constitutes State Aid in the area of tax law. It clearly explains the situations in which beneficial tax provisions for the taxpayer – e.g., lower tax rates for certain industries or for certain economic zones, advantageous depreciation rules, or exemptions – can be declared void by the European Commission. The difficult controlling concept of ‘selectivity’ of an aid is dealt with extensively. Drawing on familiarity with the practice of the Commission, as well as the jurisprudence of the General Court and of the Court of Justice, thirteen knowledgeable contributors present valuable arguments in case the Commission requires the repayment of advantages received. Among the topics and issues covered are the following: how unregulated tax incentive competition between States leads to a ‘win’ by one State and a ‘loss’ by another; the legal uncertainty attached to the Commission’s decision following notification of a proposed tax incentive; the role of the Commission’s Code of Conduct; calculating the amount of recovery of illegal State Aid; application of State Aid rules in the area of indirect taxation (e.g., VAT and excise duties); investment fund regimes; subnational regional aid; ‘patent box’ regimes; foreign source income; and taxpayers’ exclusion from infringement proceedings and subsequent appeals. Complete with case studies and analyses of the latest case law on selectivity, this invaluable resource will be welcomed by practitioners who, although they may be well-versed in tax law, are sure to benefit greatly from the authors’ expert guidance on State Aid provisions and the rules on harmful tax competition.
Author : Citizens Public Expenditure Survey of New York State
Publisher :
Page : 84 pages
File Size : 41,17 MB
Release : 1945
Category : Finance, Public
ISBN :
Author : Kenneth H. Parsons
Publisher :
Page : 270 pages
File Size : 37,7 MB
Release : 1940
Category :
ISBN :