Selectivity in state aid law and the methods for the allocation of the corporate tax base
By: Jérôme Monsenego
Series: EUCOTAX series on European taxation -- volume 60; Eucotax series on European taxation -- 60
Publisher: Kluwer Law International, B.V
Published: 2018
Place of publication: Alphen aan den Rijn, The Netherlands
Language: eng
Number of pages: 244
ISBN-13: 9789041194138; 9789041194145; 9789041194152
Subjects: Subsidies; Law and legislation; Government aid; International business enterprises; Taxation
Description: '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.
Notes: Includes bibliographical references (pages 213-225) and index.