Academic Journal
Tax competition between member states of the european union. An academic view
| العنوان: | Tax competition between member states of the european union. An academic view |
|---|---|
| المؤلفون: | Pietro boria |
| المساهمون: | Boria, Pietro |
| بيانات النشر: | Ruchelman P.L.L.C. New York |
| سنة النشر: | 2021 |
| المجموعة: | Sapienza Università di Roma: CINECA IRIS |
| مصطلحات موضوعية: | european commission, globalization, state aid, tax competition, tax policy |
| الوصف: | In May, the European Commission lost its second case in the E.U. General Court when Amazon’s tax arrangement in Luxembourg was found to be onside as to rules prohibiting illegal state aid among Member States. A companion case was issued the same day in which the penaltyasserted by the European Commission was upheld. These cases bring the Commission’s record before the Court to two wins and three losses, with three cases in progress. For those readers asking why Commissioner Vestager continues to bring these cases, the answer is explained by Professor Pietro Boria, of Sapienza University of Rome. A new electorate has arisen in Europe that is multinational in its scope and led by a governing body answerable to all Member States. Parochial interests that existed through the end of the 20th Century no longer control. Tax policy is no longer the realm of national governments. |
| نوع الوثيقة: | article in journal/newspaper |
| اللغة: | English |
| Relation: | volume:8; firstpage:16; lastpage:20; numberofpages:5; journal:Insights - The Tax Journal of Ruchelman P.L.L.C.; http://hdl.handle.net/11573/1550220 |
| الاتاحة: | http://hdl.handle.net/11573/1550220 |
| Rights: | info:eu-repo/semantics/openAccess |
| رقم الانضمام: | edsbas.6B136B0F |
| قاعدة البيانات: | BASE |
| الوصف غير متاح. |