Tax Ruling Practice of the Member States under Scrutiny of the EU State Aid Rules
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11220%2F20%3A10422327" target="_blank" >RIV/00216208:11220/20:10422327 - isvavai.cz</a>
Result on the web
<a href="https://doi.org/10.31490/9788024844565" target="_blank" >https://doi.org/10.31490/9788024844565</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.31490/9788024844565" target="_blank" >10.31490/9788024844565</a>
Alternative languages
Result language
angličtina
Original language name
Tax Ruling Practice of the Member States under Scrutiny of the EU State Aid Rules
Original language description
The paper deals with the current developments in the assessment of tax rulings of the Member States in terms of their compatibility with the rules of European Union State aid. The paper focuses on the ongoing cases of Apple, Starbucks, Fiat and other multinational companies who, according to the European Commission, have been granted an unjustified selective advantage.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
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OECD FORD branch
50501 - Law
Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2020
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Proceedings of the 5th International Conference on European Integration 2020
ISBN
978-80-248-4456-5
ISSN
2571-029X
e-ISSN
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Number of pages
6
Pages from-to
287-292
Publisher name
VŠB - Technical University of Ostrava
Place of publication
Ostrava
Event location
Ostrava, Czech Republic
Event date
Dec 3, 2020
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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