Innehållsförteckning:
1. The Issue of (Harmful) Tax Competition.
2. EU Legal Framework of (Harmful) Tax Competition.
3. EC State Aid Rules and Member States' (Harmful) Tax Competitive Measures.
4. Non-Legally Binding Rules and Harmful Tax Competition: The Code of Conduct and the OECD Reports.
5. Unilateral Countermeasures against Harmful Tax Competition and EU Law.
6. Synthesis and Proposal.
Main Bibliography.
Main Cases of the European Court of Justice and of the Court of First Instance.
Main Commission Notices and Decisions on Fiscal State aid.
Main EU Legislation, Official Documents and Reports.
Main OECD official documents. |
