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02870aam a2200373 i 4500 001 31E6AF5A0B6411EAA467CE0D97128E48 003 SILO 005 20191120010135 008 181009s2019 enka b 001 0 eng d 010 $a 2018960798 020 $a 1788972082 020 $a 9781788972086 035 $a (OCoLC)1053903781 040 $a YDX $b eng $e rda $c DLC $d OCLCO $d IaU-L $d SILO 042 $a lccopycat 043 $a e------ 050 00 $a KJE7105 $b .G677 2019 082 04 $a 343.2404 $2 23 100 1 $a Gormsen, Liza Lovdahl, $e author. 245 10 $a European state aid and tax rulings / $c Liza Lovdahl Gormsen, Director of the Competition Law Forum and Senior Research Fellow for Competition Law, British Institute of International and Comparative Law, and Senior Lecturer in Law, Ministry of Manchester, UK. 264 1 $a Cheltenham, UK : $b Edward Elgar Publishing, $c [2019] 300 $a xxvi, 168 pages : $b illustrations ; $c 25 cm 504 $a Includes bibliographical references (pages 158-163) and index. 505 00 $g Introduction -- $g Introduction -- $t The way forward. $t Arm's length principle -- $t Recovery, legitimate expectations and legal certainty -- $t EU competences -- $t International practices and the OECD -- $t The way forward. 520 $a "This book investigates whether the European Commission (EC) has the mandate to legislate on direct taxation in sovereign states and ultimately questions whether the EC's enforcement action in recent tax ruling cases, in the area of state aid, respects the rule of law. [The author] explores whether the EC's recent rulings in relation to member states' advanced pricing arrangements reflect a genuine problem of illegal state aid or whether the EC is attempting to use state aid rules to harmonise national tax systems. The author examines this issue through relevant case law, comparing the EC's actions with OECD guidance and US practices, assessing what is legitimate in terms of the EC's actions and competences. Through the lens of state aid and tax rulings, the author addresses the wider constitutional question of how to reconcile national interests with the move towards European harmonisation; does the answer lie in more integration, or less?"--Back cover. 610 20 $a European Commission. 610 27 $a European Commission. $2 fast $0 (OCoLC)fst00709495 650 0 $a Taxation $x Law and legislation $z European Union countries. 650 7 $a Taxation $x Law and legislation. $2 fast $0 (OCoLC)fst01143921 651 7 $a Europe $z European Union countries. $2 fast $0 (OCoLC)fst01269470 776 08 $i Online verison: $a Gormsen, Liza Lovdahl. $t European state aid and tax rulings. $d Cheltenham, UK : Edward Elgar Publishing Limited, 2019 $z 9781788972093 $w (OCoLC)1089015147 941 $a 1 952 $l OVUX522 $d 20231018011539.0 956 $a http://locator.silo.lib.ia.us/search.cgi?index_0=id&term_0=31E6AF5A0B6411EAA467CE0D97128E48Initiate Another SILO Locator Search