Rationale behind state aid control over tax incentives
EU State aid draws international attention recent years due to its application to fiscal measures granted by Member States to multinational enterprises. It has triggered discussions on the reasonableness of applying State aid law to tax measures. This article aims to explore the fundamental rational...
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Main Author: | XU, Diheng |
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Format: | text |
Language: | English |
Published: |
Institutional Knowledge at Singapore Management University
2018
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Subjects: | |
Online Access: | https://ink.library.smu.edu.sg/soa_research/1753 https://ink.library.smu.edu.sg/context/soa_research/article/2780/viewcontent/Rationale_Behind_State_Aid_Control_over_Tax_Incentives_afv.pdf |
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Institution: | Singapore Management University |
Language: | English |
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