Publication: The Commission's State Aid Decisions on Advance Tax Rulings Criticisms and Potential Impact on the Future of Direct Taxation within the EU
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2019-01-03
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Kluwer Law International
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Combating Tax Avoidance in the EU is the first and only book to provide a complete detailed analysis of the Anti-Tax Avoidance Package jointly with other recent and ongoing European actions taken in direct taxation. Following each Member State’s need to rebuild a strong and stable economy after the 2007 financial crisis, the European Union (EU) has developed a robust new transparency framework with binding anti-abuse measures and stronger instruments to challenge external threats of base erosion. This book makes clear that taxation has come to the centre of the EU political debate, and that the importance given to tax harmonization and the speed at which it is taking place will put EU Tax rules at the very core of all tax systems.
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IE Law School
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Allevato, G. (2018). "The Commission's State Aid Decisions on Advance Tax Rulings". En Cid, J. M. A., Gutierrez, J. F., & González-Barreda, P. A. H. (Eds.)', Combating tax avoidance in the EU: harmonization and cooperation in direct taxation, pp 483-496. Kluwer Law International BV.