Apple why the EU needs a common corporate income tax by Frans Vanistendael
By: Vanistendael, Frans
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Material type: 
ArticlePublisher: 2020Subject(s): EMPRESAS MULTINACIONALES | IMPUESTOS | ELUSION FISCAL | EVASION FISCAL | AYUDA ESTATAL | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | UNION EUROPEA | JURISPRUDENCIA
In:
Tax Notes International v. 99, n. 4, July 27, 2020, p. 451-469Summary: In this article, the author discusses the General Court of the European Union's judgment in the Apple state aid case and its potential impact on how the EU addresses state aid and tax abuse.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2020/99/4-1 (Browse shelf) | Available | OP 138-Bis/2020/99/4-1 |
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| OP 138-Bis/2020/99/3-2 An unfamiliar duty burden | OP 138-Bis/2020/99/3-3 Germany's proposed anti-hybrid rules | OP 138-Bis/2020/99/4 Tax Notes International | OP 138-Bis/2020/99/4-1 Apple | OP 138-Bis/2020/99/4-2 Taxing the digital economy | OP 138-Bis/2020/99/4-3 Spanish Supreme Court limits use of OECD commentaries in interpreting tax treaties | OP 138-Bis/2020/99/4-4 A new corporate tax |
Disponible también en formato electrónico.
Resumen.
In this article, the author discusses the General Court of the European Union's judgment in the Apple state aid case and its potential impact on how the EU addresses state aid and tax abuse.
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