European state aid and tax rulings. ([2019])

• Record Type: Book
• Further Information: Note: Liza Lovdahl Gormsen.
• Authors: Lovdahl-Gormsen, Liza
• Contents: Front Matter; Copyright; Contents; Preface; Acknowledgements; Table of cases; Table of legislation; 1. Introduction; 2. State aid decisions and open formal investigations concerning the tax ruling practices of Member States; 3. Arm's length principle; 4. Recovery, legitimate expectations and legal certainty; 5. EU competences; 6. International practices and the OECD; 7. The way forward; Bibliography; Index
• Publisher Details: Cheltenham, UK Northampton, MA : Edward Elgar Publishing
• Publication Date: 2019
• Extent: 1 online resource (xxvi, 168 pages)
• Subjects: 343.2404; Taxation -- Law and legislation -- European Union countries; LAW / Military; Taxation -- Law and legislation; Europe -- European Union countries; Electronic books; Electronic books
• Languages: English
• ISBNs: 9781788972093; 1788972090
• Related ISBNs: 1788972082; 9781788972086
• Notes: Note: Includes bibliographical references and index.; Note: Description based on online resource; title from digital title page (viewed on March 11, 2019).
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.