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Found documents: 35

Magazine article - BLP - 2016/7

Perdigão Borrego , Luis Miguel

State Aid Law and Taxation


1. Introductory Framework As part of the commitment[1] made in the «Code of Conduct»[2] on business taxation, the European Commission (hereinafter referred to as the «Commission») has undertaken to publish a set of guidelines on the application of rules of state aid to measures relating to direct business taxation. These were to be effectively adopted by the Commission on 11 November 1998.[3] In ...
1. EU Law in the Field of Direct Taxation The vast provisions of EU law have a significant impact in the field of taxation of the Member States. Although the tax law enactment remains a prerogative of the Member States as part of their national sovereignty, the European legislation provides for taxation rules that EU based companies benefit from.[1] The EU law seeks to foster the fundamental freedoms ...
1. Introduction EU Tax Law has proven to be a dynamic and fascinating area of law, in a constant change, presenting technical, fiscal and political perspectives.[1] Those elements[2] must comply both with the Community institutions’ rules and the objectives posed by Member States. All the decisions rendered by the Court play an eminent role in the whole European market, whereas national taxation ...
Common Consolidated Corporate Tax Base (CCCTB) is an ambitious tax reform project under EU law, to harmonize corporate income tax base on a group basis at the EU level, and use a pre-determined formulary apportionment mechanism ( i.e. a formula consisting the sales factor, the asset factor and the labour factor) to allocate taxing rights between EU Member States. The standard formula is based on the ...
I. Introduction With an apt simile, an influential author has compared the developments in the area of administrative co-operation in tax matters to the evolutionary dynamics of fossil history, as both show to be characterised by long periods of stasis punctuated by brief periods of rapid change.[1] [2]In such a perspective, the last five years have been marked by major and rapid change. Symbolically, ...

Magazine article - BLP - 2014/3

Jayakar Mandavi ; Parolia

Triangular Mergers, How to View Them?


1. Introduction With the advent of globalization, mergers and acquisition (M&A) deals have witnessed a rise. The nineties saw an increase in stock market success and deregulation policies, in turn, increasing mergers and acquisition activities around the globe. This also resulted in mergers between big banking and telecom companies. Similarly, the pharmaceutical industry experienced a high rate of ...

Magazine article - BLP - 2013/2

Ghiglione Paolo, Guelfi Francesco, Franch Giuseppe, Biallo Marco, Muratore Marco

Cross-border Re-organisations Involving Italian and German Companies


I. Introduction This paper deals with the main corporate and tax issues, from an Italian law perspective, of cross-border reorganisations involving Italian and German companies. In particular, section II. relates to cross-border mergers of a German company into an Italian company and vice versa, section III. relates to cross-border splits of a German company into an Italian company and ...
Il contrasto al fenomeno della delocalizzazione internazionale del reddito tassabile è uno dei principali problemi dei nostri tempi, come dimostrano le notizie di «cronaca fiscale». La pianificazione fiscale «aggressiva» delle multinazionali globali, da cui tale fenomeno discende, non può tuttavia essere combattuta a livello di singolo Stato, né con gli strumenti proposti nel piano di contrasto ...

Magazine article - BLP - 2014/3

La fondazione europea

di Rossello Cristina


La fondazione europea L’adozione dell’istituto della Fondazione Europea consentirebbe di agire nei Paesi dell’Unione a favore dei temi di pubblica utilità, consentendo di assumere fonti di finanziamento fondamentali e mezzi per incrementare i fondi disponibili per tutti quei settori sociali che, nel momento della difficoltà economica e della crisi finanziaria protratta, sono stati fortemente ...

Magazine article - BLP - 2016/8

Capolupo Saverio

Le Politiche Fiscali di Contrasto alla Delocalizzazione del Reddito


La «delocalizzazione dei redditi» costituisce, oggi, fenomeno dalle ingenti dimensioni e dalle contingenti dinamiche, il cui contrasto è divenuto obiettivo diretto da parte degli Stati Europei. Questi ultimi ne subiscono le conseguenze economiche con perdite di gettito quantificabili in un range che va dal 4 al 10% per anno dei diversi PIL nazionali e che il Fondo Monetario Internazionale prevede, ...