Update on Key Issues in European Taxation
123:6 Journal of Taxation 276 (2015)
5 Pages Posted: 23 Apr 2016 Last revised: 29 Apr 2016
Date Written: October 6, 2015
Several developments in European taxation, including a new anti-abuse rule, investigations of prohibited State Aid to private enterprises, and challenges to preferential tax regimes of EU member states, are of potential major significance to U.S. firms operating in the European Union.
Keywords: state aid; preferential tax regimes; anti-abuse rule; parent-subsidiary directive
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