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Die Anwendung des EU-Beihilferechts auf das internationale Steuerrecht (Instant Digital Access Code Only)
- Edition : 1st, 2018
- Author(s) : Šime Jozipović
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Die Anwendung des EU-Beihilferechts auf das internationale Steuerrecht (Instant Digital Access Code Only)
- ISBN: 9783658221867
- SKU: 260396V
- Format: VitalSource eBook/PDF
- Instant Access!
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.