Buch, Englisch, 616 Seiten, Format (B × H): 165 mm x 249 mm, Gewicht: 1089 g
Buch, Englisch, 616 Seiten, Format (B × H): 165 mm x 249 mm, Gewicht: 1089 g
Reihe: Series on International Taxation Set
ISBN: 978-90-411-4555-0
Verlag: Wolters Kluwer
In the process of globalization, incentives occupy an increasingly important place on the legal scene. Given the critical importance of taxation systems, fiscal measures have become decisive tools to confer incentives in the different stages of the tax raising process. Yet the application of tax incentive rules (via such measures as exemptions, credits, deferrals, cancellations or allowances) remains complex and intricate. Against this background, the regulatory framework of tax incentives, which applies at national levels, derives from two major sources: the law of State aid under EU law and the law of subsidies under WTO law. These two legal systems affect and shape the internal structure of national tax systems. Their adaptation to direct taxation may however be fraught with difficulties. Given that aids and subsidies granted in the form of tax advantages have proliferated over the last decade, it is crucial to investigate whether EU and WTO regulation in this regard is compatible with national tax systems.
Autoren/Hrsg.
Fachgebiete
- Rechtswissenschaften Steuerrecht Internationales und Europäisches Steuer-, Bilanz- und Rechnungslegungsrecht
- Rechtswissenschaften Internationales Recht und Europarecht Europarecht Europäisches Handels-, Wirtschafts- und Gesellschaftsrecht, Währungsrecht
- Rechtswissenschaften Internationales Recht und Europarecht Internationales Recht Internationales Handels-, Wirtschafts- und Gesellschaftsrecht
Weitere Infos & Material
Introduction.
Part I. Regulatory Framework of Tax Incentives.
1. Rationales for Tax Incentive Rules.
2. EU and WTO Legal Regimes of Tax Incentive.
Part II. Definition of Tax Incentive under EU and WTO Law.
3. Basic Criteria for Defining a Tax Incentive.
4. The Distinctive Importance of Tax Selectivity.
Part III. Procedural Rules on Tax Incentives under EU and WTO Law.
5. Administrative and Judicial Review of Tax Incentives.
6. Remedy Rules. Part IV. Relationships between EU State Aid Law and WTO Subsidy Law.
7. Interactions between EU and WTO Rules on Tax Incentives.
8. Perspectives and Proposals for a Multi-Level Regulation of Tax Incentives.
Conclusion.
Bibliography.
