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

See all articles by Bret Bogenschneider

Bret Bogenschneider

University of Surrey - School of Law

Ruth Heilmeier

Cologne Graduate School in Management

Date Written: October 6, 2015

Abstract

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

Suggested Citation

Bogenschneider, Bret and Heilmeier, Ruth, Update on Key Issues in European Taxation (October 6, 2015). 123:6 Journal of Taxation 276 (2015) . Available at SSRN: https://ssrn.com/abstract=2766342

Bret Bogenschneider (Contact Author)

University of Surrey - School of Law ( email )

United Kingdom

Ruth Heilmeier

Cologne Graduate School in Management ( email )

Albertus-Magnus-Platz
Cologne, 50923
Germany

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