£57.62

Springer Die Anwendung des EU-Beihilferechts auf das internationale Steuerrecht: Die wettbewerbs- und handelsrechtlichen Einflüsse auf die staatliche ... und Internationalen Steuerrecht, 9)

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Description

Šime Jozipović untersucht die bisherige Beihilferechtspraxis des EuGH und der EU-Kommission zum internationalen Steuerrecht und erstellt ein umfassendes Prüfungsschema für Steuervorteile, welche aus DBA, Rulings, Außensteuerrecht oder EU-Sekundärrecht resultieren. Hierfür definiert der Autor allgemeingültige Prinzipien der Beihilfeprüfung im Bereich des internationalen Steuerrechts, insbesondere bezüglich der grenzüberschreitenden Zurechnung von Maßnahmen, der Bestimmung des geographischen Ausgangssystems und der wesentlichen Charakteristika der im internationalen Rahmen selektiv begünstigten Gruppen.

Product Specifications

Format
hardcover
Domain
Amazon UK
Release Date
05 June 2018
Listed Since
03 May 2018

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