European SME Clusters under the Perspective of Taxation and Competition
THE DYNAMICS OF TRADE: LAW AND ECONOMICS, S. M. Kierkegaard, ed., 2nd Intl. Law and Trade Conference, Prague, pp. 399-409, September 3-5, 2008
7 Pages Posted: 22 Sep 2008
Date Written: September 22, 2008
The scope of the article is to analyse to what extent some traditional tools developed in the area of tax and competition law for big companies can be applied to SME clusters in order to promote their development. The focus of the research, in particular, will be, on one side, on group taxation and, on the other side, on the EU competition provisions in the fields of abuse of dominant positions and mergers, as well as anti-competitive agreements. Thanks to examples coming from some European countries, in particular Italy, and an accurate review on literature and legislation it will be showed that the extension of group taxation and the non expansion of competition tools to SME clusters are efficient ways to promote their growth and development.
Keywords: SME Clusters, Taxation, Competition, European Law
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