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Thesis

State aid policy as a tool against harmful tax competition between EU Member States

Abstract:

The theme of this thesis is the relationship between harmful tax competition measures and prohibited fiscal State aid. The aim of this thesis is to present a targeted examination of the use of State aid rules against national tax measures, e.g. tax schemes and tax rulings, following the adoption of the EU Code of Conduct for Business Taxation in 1997.

The fiscal State aid decisions and judgments to be covered are divided in two parts. The first part includes certain Commission dec...

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Division:
SSD
Department:
Law
Role:
Author

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Role:
Supervisor
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Grant:
N/A
Programme:
A PhD Grant was given to me to cover the expenses of buying certain books by the Chartered Institute of Taxation. The Chartered Institute of Taxation is a registered charity and the leading professional body in the United Kingdom concerned solely with taxation.
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Grant:
N/A
Programme:
The Onassis Foundation is a Greek scholarship foundation.
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Grant:
GAF1415_CB_ SSD_630653
Programme:
The Clarendon Fund Scholarship is a flagship postgraduate scholarship scheme at the University of Oxford.
Type of award:
DPhil
Level of award:
Doctoral
Awarding institution:
University of Oxford
Language:
English
Keywords:
Subjects:

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