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Tax competition and state aid
In: Yearbook of European law, Band 42, S. 262-285
ISSN: 2045-0044
Abstract
At the inception of a new and potentially transformative type of tax enforcement, this article reviews the goals underlying the prohibition on state aid, and, in particular, whether those goals properly encompass limitations on tax competition. To explore this question, this article examines treaty text and structure, doctrine, and policy arguments for and against using state aid to curb tax competition. It concludes that the European Commission's expansion of state-aid doctrine to limit tax competition improperly constrains Member State tax autonomy, arrogates tax policy power to the unelected Commission, and increases legal uncertainty. This article urges the Court of Justice of the European Union to clarify that preventing tax competition is not an independent goal of state-aid enforcement, although limits on tax competition may arise instrumentally via a free-trade interpretation of the prohibition of state aid.
Legal Problems with Digital Taxes in the United States and Europe
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A Wrench in the GLOBE's Diabolical Machinery
In: Tax Notes International, Vol. 107
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Tax Competition and State Aid
In: Forthcoming 2023 Oxford Yearbook of European Law
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The Transformation of International Tax
In: American journal of international law: AJIL, Band 114, Heft 3, S. 353-402
ISSN: 2161-7953
AbstractThe recession of 2008 precipitated a political crisis that motivated an unprecedented international project to curb corporate tax dodging. This Article argues, contrary to dominant scholarly views, that this effort transformed international tax—changing its participants, agenda, institutions, norms, and even its legal forms. Perhaps most important, efforts to close corporate tax loopholes widened a rift over revenues that threatens a hundred-year-old tax treaty framework. This Article identifies and critically evaluates these changes.
What the CJEU's Hungarian Cases Mean for Digital Taxes
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Working paper
The Transformation of International Tax
In: American Journal of International Law, forthcoming July 2020
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Working paper
Identifying Illegal Subsidies
In: American University Law Review, 2020, Forthcoming
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A Political-Process Defense of Deference to EU Directives
In: Virginia Law and Economics Research Paper No. 2018-17
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Tax Rulings as State Aid — Part 4: Whose Arm's-Length Standard?
In: Tax Notes, Band 155, Heft 7
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