Raymond Luja

Maastricht University - Department of Tax Law

Professor of Comparative Tax Law

PO Box 616

Maastricht, 6200 MD

Netherlands

http://www.maastrichtuniversity.nl/web/Profile/raymond.luja.htm

SCHOLARLY PAPERS

12

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Scholarly Papers (12)

1.

Tax Treaties and State Aid: Some Thoughts

European Taxation, No. 5, pp. 234-238, 2004
Number of pages: 12 Posted: 27 Sep 2005
Raymond Luja
Maastricht University - Department of Tax Law
Downloads 526 (51,944)

Abstract:

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state aid, tax, tax treaties, tax sparing credits

2.

Investment Funds, Tax Planning and State Aid

European Taxation, Vol. 46, No. 12, pp. 565-569, December 2006
Number of pages: 14 Posted: 29 Nov 2006
Raymond Luja
Maastricht University - Department of Tax Law
Downloads 498 (55,644)

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Tax incentives, state aid, EU, investment funds

3.

Tax Related Difficulties of State Aid Rules

EATLP International Tax Series, Forthcoming
Number of pages: 20 Posted: 08 Jan 2008
Raymond Luja
Maastricht University - Department of Tax Law
Downloads 379 (77,388)

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Tax incentives, State Aid, Commerce Clause

4.

State Aid Reform 2005/09: Regional Fiscal Autonomy and Effective Recovery

European Taxation, Vol. 45, No. 12, pp. 566-570, December 2005
Number of pages: 12 Posted: 09 Mar 2006
Raymond Luja
Maastricht University - Department of Tax Law
Downloads 270 (112,834)

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State Aid, Tax autonomy

5.

Fiscal Autonomy, Investment Funds and State Aid: A Follow-Up

European Taxation, pp. 369-374, July 2009
Number of pages: 14 Posted: 23 Nov 2009
Raymond Luja
Maastricht University - Department of Tax Law
Downloads 256 (119,275)

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Investment Funds, European Union, State Aid, Regional Policy

6.

Accounting Disclosure of Tax Liabilities, Fair Trial and Self-Incrimination: Should the European Commission Endorse IFRS in Light of European Human Rights?

GREIT Conference Paper Series, 2010
Number of pages: 21 Posted: 30 Oct 2010
Raymond Luja
Maastricht University - Department of Tax Law
Downloads 238 (128,442)

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Tax Liabilities, European Union, Fair Trial, Accounting, Human Rights, Uncertain Tax Positions, Self-Incrimination, IFRS, IASB

7.

Defining the Scope of State Aid: How Tax Cases Affect the State Aid Framework

Number of pages: 16 Posted: 25 Jul 2014 Last Revised: 24 Aug 2014
Raymond Luja
Maastricht University - Department of Tax Law
Downloads 233 (131,189)

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state aid, tax, EU law, public enterprises, ex-officio reference

8.

Taxation of Intra-Group Interest, State Aid and De Facto Selectivity

Number of pages: 10 Posted: 22 Jun 2009
Raymond Luja
Maastricht University - Department of Tax Law
Downloads 190 (159,196)

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European Union, state aid, group taxation, tax competition

9.

State Aid Recovery & Investor Protection for US Taxpayers Before and After TTIP: How Back Taxes Might Lead to an Inequitable Treat…

Number of pages: 23 Posted: 02 Feb 2016
Raymond Luja
Maastricht University - Department of Tax Law
Downloads 131 (218,066)

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state aid, recovery, investment law, TTIP, taxation, arbitrage, investor protection, rulings

10.

Taxation, State Aid and Distortion of Competition

General Report for the 28th congress of the International Federation of European Law (Final Draft) (2018)
Number of pages: 41 Posted: 09 Dec 2018
Raymond Luja
Maastricht University - Department of Tax Law
Downloads 6 (608,535)

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Taxation, subsidies, competition, state aid, rulings, comparative law, European Union

11.

State Aid Benchmarking and Tax Rulings: Can We Keep It Simple?

Schön/Traversa/Richelle, "State Aid Law and Business Taxation", Max Planck Institute Studies in Tax Law and Public Finance, No. 6, 2016, pp. 111-131
Posted: 30 Jun 2016 Last Revised: 28 Nov 2016
Raymond Luja
Maastricht University - Department of Tax Law

Abstract:

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State aid, recovery, transfer pricing, European union, tax, rulings, APA, European Commission

12.

The WTO Subsidies Regime: Are There Lessons to Be Learned from Recent EC State Aid Issues?

Kluwer Law International, pp. 103-114, 2004
Posted: 27 Sep 2005
Raymond Luja
Maastricht University - Department of Tax Law

Abstract:

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tax incentives, subsidies, WTO, GATS, GATT, SCM Agreement

Other Papers (1)

Total Downloads: 230
1.

EU State Aid, Tax Competition and its Limits

Tax Notes International, Vol. 76, No. 4, 2014
Number of pages: 8 Posted: 29 Oct 2014
Raymond Luja
Maastricht University - Department of Tax Law
Downloads 230

Abstract:

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State Aid, BEPS, tax competition, rulings, mismatches