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Selectivity in State Aid Law and the Methods for the Allocation of the Corporate Tax Base
Stockholm University, Faculty of Law, Department of Law, Stockholm Centre for Commercial Law.
2018 (English)Book (Other academic)
Abstract [en]

Selectivity in State Aid Law and the Methods for the Allocation of the Corporate Tax Base analyses the theoretical issues that arise when applying the selectivity test in State aid law to three methods for the allocation of the corporate tax base between the members of multinational enterprises. High-profile cases before the European Commission and the EU courts have indeed intensified scrutiny of the link between State aid law and the taxation of multinational enterprises. Certain decisions have raised questions about fiscal sovereignty and the interpretation of the rules on State aid – in particular the notion of selectivity – which have not been addressed in detail by the existing research. The combination of the evolution of the notion of selectivity in State aid law, on the one hand, and the need to adapt the rules for the taxation of the profits of multinational enterprises to the modern economy, on the other hand, makes it necessary to assess whether existing, as well as alternative rules for the allocation of the corporate tax base might entail a selective treatment.

Place, publisher, year, edition, pages
Wolters Kluwer, 2018. , p. 244
Series
Eucotax series on European taxation, ISSN 1566-0737 ; 60
National Category
Law (excluding Law and Society)
Identifiers
URN: urn:nbn:se:su:diva-160311ISBN: 9789041194138 (print)OAI: oai:DiVA.org:su-160311DiVA, id: diva2:1248971
Available from: 2018-09-17 Created: 2018-09-17 Last updated: 2018-10-19Bibliographically approved

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