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Die Anwendung des EU-Beihilferechts auf das internationale Steuerrecht

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Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9783658221867
Condition
New
Product Description

ime Jozipovi untersucht die bisherige Beihilferechtspraxis des EuGH und der EU-Kommission zum internationalen Steuerrecht und erstellt ein umfassendes Prfungsschema fr Steuervorteile, welche aus DBA, Rulings, Auensteuerrecht oder EU-Sekundrrecht resultieren. Hierfr definiert der Autor allgemeingltige Prinzipien der Beihilfeprfung im Bereich des internationalen Steuerrechts, insbesondere bezglich der grenzberschreitenden Zurechnung von Manahmen, der Bestimmung des geographischen Ausgangssystems und der wesentlichen Charakteristika der im internationalen Rahmen selektiv begnstigten Gruppen.

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