000			01418nab a2200265 c 4500
999			_c140524 _d140524
003			ES-MaIEF
005			20200205160005.0
007			ta
008			190429t2019 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_967215 _aPalieri, Ilaria
245		0	_aWhat constitutes State aid? _b Important factors companies should consider _c by Ilaria Palieri
260			_c2019
500			_aDisponible también en formato electrónico en la Biblioteca del IEF.
500			_aResumen.
520			_aIn this article, the author examines the issue of fiscal State aid, considering the recent cases that the European Commission has brought involving tax rulings for multinational enterprises in light of the existing case law from the Court of Justice of the European Union. She suggests that companies pay close attention to the topic, especially the questions of advantage and selectivity, noting the importance of determining a reference system and identifying the objective of that system in a proper State aid analysis.
650		4	_945680 _aIMPUESTO DE SOCIEDADES
650		4	_943600 _aEMPRESAS MULTINACIONALES
650		4	_aAYUDA ESTATAL _932236
650		4	_aTAX RULINGS _965151
650		4	_948644 _aUNION EUROPEA
773	0		_9160200 _oOP 138-Bis/2019/93/11 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 93, n. 11, March 18, p. 1183-1189
942			_cART