分类
Tax Competition & EU Law
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- 作 者：Carla Pinto
- 出 版 社：KLI
- 出版时间：
- I S B N：9789041199133
- 页 数：456
- 所 属 分 类： 政治、法律
- 供 货 周 期: 6
- 版 次：
- 字 数：
- 开 本：
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Sovereign states commonly use tax incentives in order to attract investment and capital from abroad. Although it has been recognized for many years that the forms and features of these incentives can often have harmful effects, there has not until now been a clear, in depth, full scale study of what these effects are, how they come about, and how they can be minimised or avoided. This new book by Carlo Pinto performs the indispensable function of crystallising the extensive European and American literature in the field, locating his legal analysis in an EU law context that offers a framework within which tax lawyers in both government and business can find common ground. This book builds an authoritative synthesis and proposal on its detailed discussions of all aspects of the theory and practice of tax competition.
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