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Author : United States Tax Research Division. Treasury Department
Publisher : Unknown
Page : 32 pages
File Size : 44,7 Mb
Release : 1947
Category : Electronic
ISBN : STANFORD:36105128901928
Author : United States. Department of the Treasury
Publisher : Unknown
Page : 198 pages
File Size : 53,6 Mb
Release : 1942
Category : Finance, Public
ISBN : STANFORD:36105113770551
Author : United States. Department of the Treasury
Publisher : Unknown
Page : 100 pages
File Size : 49,9 Mb
Release : 1952
Category : Taxation
ISBN : UIUC:30112064710574
Author : United States. Congress. House. Committee on Ways and Means
Publisher : Unknown
Page : 122 pages
File Size : 53,9 Mb
Release : 1953
Category : Taxation
ISBN : UOM:39015081258934
Author : Anonim
Publisher : Unknown
Page : 898 pages
File Size : 49,9 Mb
Release : 2004
Category : Electronic
ISBN : UOM:39015090413173
Author : Myron Slade Kendrick
Publisher : Unknown
Page : 728 pages
File Size : 52,5 Mb
Release : 1951
Category : Finance, Public
ISBN : UOM:39015020847672
Author : United States. Congress
Publisher : Unknown
Page : 1292 pages
File Size : 52,5 Mb
Release : 2024-07-01
Category : Electronic
ISBN : MINN:31951D02196589U
Author : United States. Congress. House. Committee on Ways and Means
Publisher : Unknown
Page : 354 pages
File Size : 53,8 Mb
Release : 1997
Category : Fiscal policy
ISBN : PURD:32754066643325
Author : United States. Congress. House. Committee on Ways and Means
Publisher : Unknown
Page : 356 pages
File Size : 44,7 Mb
Release : 1995
Category : Fiscal policy
ISBN : PSU:000031267373
Author : Anonim
Publisher : Unknown
Page : 52 pages
File Size : 44,5 Mb
Release : 1998
Category : Aliens
ISBN : MINN:30000005590827
Author : United States. Congress. House. Committee on Ways and Means
Publisher : Unknown
Page : 370 pages
File Size : 49,8 Mb
Release : 1996
Category : Fiscal policy
ISBN : LOC:00075528887
Author : Anonim
Publisher : Unknown
Page : 852 pages
File Size : 42,6 Mb
Release : 1968
Category : Government publications
ISBN : UIUC:30112020524085
Author : United States. Congress. Senate. Committee on Governmental Affairs. Subcommittee on Intergovernmental Relations
Publisher : Unknown
Page : 414 pages
File Size : 44,5 Mb
Release : 1982
Category : Economic assistance, Domestic
ISBN : STANFORD:36105045365553
Author : Kyriazis
Publisher : Oxford University Press
Page : 289 pages
File Size : 45,9 Mb
Release : 2023-09-21
Category : Law
ISBN : 9780198878292
The intersection between fiscal state aid and taxation has become more topical than ever. Mounting financial crises have left EU Member States scrambling to increase their tax revenue, balance their budgets, and attract capital. Taking advantage of these trends, multinational enterprises have lobbied for favourable tax arrangements, raising questions about the breadth of control the Commission can and should practise. To address egregious instances of favourable taxation, the Commission has tried to simultaneously use soft law and deploy Treaty rules on state aid. Fiscal State Aid Law and Harmful Tax Competition in the EU examines the use of state aid rules against national tax measures. Kyriazis's book presents a targeted investigation of these measures in two parts. The first part addresses Commission decisions and ECJ judgments of the early 2000s, which the author calls the "first wave". The second part consists of all the recent Commission decisions and investigations into tax schemes and individual tax rulings, most notably the Apple, Fiat, Starbucks, and Amazon investigations, which Kyriazis labels the "second wave". The characteristics and common threads of each wave are set out, their similarities and differences dissected, and their nexus to the EU's fight against harmful tax competition explored. Containing a thorough analysis of the legal concept of fiscal state aid under Article 107(1) of the Treaty on the Functioning of the European Union, this book will be of interest to scholars of European and International Tax law and practitioners working in the field of European competition law.
Author : Karl P Sauvant,Lisa E Sachs
Publisher : Oxford University Press
Page : 800 pages
File Size : 52,9 Mb
Release : 2009-03-27
Category : Law
ISBN : 9780199745180
Over the past twenty years, foreign direct investments have spurred widespread liberalization of the foreign direct investment (FDI) regulatory framework. By opening up to foreign investors and encouraging FDI, which could result in increased capital and market access, many countries have improved the operational conditions for foreign affiliates and strengthened standards of treatment and protection. By assuring investors that their investment will be legally protected with closed bilateral investment treaties (BITs) and double taxation treaties (DTTs), this in turn creates greater interest in FDI.