State aid, subsidy and tax incentives under EU and WTO law
By: Claire Micheau
Series: Series on international taxation -- volume 45; Series on international taxation -- volume 45.
Publisher: Kluwer Law International
Published: 2014
Place of publication: Alphen Aan Den Rijn, The Netherlands
Language: eng
Number of pages: 580
ISBN-13: 9789041145550
Subjects: Subsidies; Law and legislation; Tax incentives; Foreign trade regulation; World Trade Organization
Notes: Based on author's thesis (doctoral--Université Panthéon-Sorbonne (Paris) and Université du Luxembourg, 2010) issued under title: La réglementation des aides d'État et des subventions en fiscalité directe : droit de l'Union européenne et de l'OMC

Includes bibliographical references (pages 515-580).
Table of contents: title: Rationales for tax incentive rules --; title: EU and WTO legal regimes of tax incentive --; title: Basic criteria for defining a tax incentive --; title: The distinctive importance of tax selectivity --; title: Administrative and judicial review of tax incentives --; title: Remedy rules --; title: Interactions between EU and WTO rules on tax incentives --; title: Perspectives and proposals for a multi-level regulation of tax incentives.