Matches in SemOpenAlex for { <https://semopenalex.org/work/W2266730644> ?p ?o ?g. }
Showing items 1 to 80 of
80
with 100 items per page.
- W2266730644 abstract "Recently the European Commission started a large number of individual state aid investigations into the tax rulings of 21 EU Member States. If it turns out that national rulings contain state aid as defined in Article 107(1) of the Treaty on the Functioning of the European Union (TFEU), they should normally have gone through the EU’s approval process. In this contribution we will focus on the “what if”. It will be assumed that at least some of these investigations will end up in a finding of unlawfully granted aid resulting in an order to recover such aid by the European Commission, which will subsequently be upheld by the Union’s Courts. In third country situations, safeguarding legitimate expectations under investor protection agreements vis-a-vis actions of national governments may go contrary to CJEU state aid doctrine. Especially in situations where a Member State actively offered certain tax benefits or took the initiative to invite companies in a showdown to attract foreign investment, fair and equitable treatment may become relevant. While the cancelling of future tax benefits because of a state aid violation may be hard to sell but still acceptable, retroactive withdrawal of benefits (the actual recovery) may be the most problematic.In the ongoing formal investigations into tax rulings it is unlikely that claimants will be able to pass all the procedural hoops, even if they would be able to show a violation of any fair and equitable treatment obligation. Things may be different should recovery be ordered in newer EU Member States that concluded more modern BITs prior to their accession to the EU, especially if those BITs refer to the ICSID for arbitrage. For US investors, TTIP may be a game changer. It might improve their legal position depending on the scope of the fair and equitable treatment obligation in the final text. Or, it may kill any chance of success should the US agree to the state aid carve out recently proposed by the European Commission. Any specific limitation or carve-out for tax matters under TTIP will be relevant here as well, although the optional nature of recovery via tax procedures in many EU Member States might lead to questions about their applicability." @default.
- W2266730644 created "2016-06-24" @default.
- W2266730644 creator A5025799552 @default.
- W2266730644 date "2016-01-01" @default.
- W2266730644 modified "2023-09-27" @default.
- W2266730644 title "State Aid Recovery & Investor Protection for US Taxpayers Before and After TTIP: How Back Taxes Might Lead to an Inequitable Treatt" @default.
- W2266730644 doi "https://doi.org/10.2139/ssrn.2725924" @default.
- W2266730644 hasPublicationYear "2016" @default.
- W2266730644 type Work @default.
- W2266730644 sameAs 2266730644 @default.
- W2266730644 citedByCount "0" @default.
- W2266730644 crossrefType "journal-article" @default.
- W2266730644 hasAuthorship W2266730644A5025799552 @default.
- W2266730644 hasConcept C10138342 @default.
- W2266730644 hasConcept C11413529 @default.
- W2266730644 hasConcept C144133560 @default.
- W2266730644 hasConcept C155202549 @default.
- W2266730644 hasConcept C159110408 @default.
- W2266730644 hasConcept C162324750 @default.
- W2266730644 hasConcept C17744445 @default.
- W2266730644 hasConcept C182306322 @default.
- W2266730644 hasConcept C190253527 @default.
- W2266730644 hasConcept C199539241 @default.
- W2266730644 hasConcept C2776034101 @default.
- W2266730644 hasConcept C2776743756 @default.
- W2266730644 hasConcept C2777861868 @default.
- W2266730644 hasConcept C2778447849 @default.
- W2266730644 hasConcept C2779010840 @default.
- W2266730644 hasConcept C2910001868 @default.
- W2266730644 hasConcept C3019422483 @default.
- W2266730644 hasConcept C41008148 @default.
- W2266730644 hasConcept C48103436 @default.
- W2266730644 hasConcept C71924100 @default.
- W2266730644 hasConceptScore W2266730644C10138342 @default.
- W2266730644 hasConceptScore W2266730644C11413529 @default.
- W2266730644 hasConceptScore W2266730644C144133560 @default.
- W2266730644 hasConceptScore W2266730644C155202549 @default.
- W2266730644 hasConceptScore W2266730644C159110408 @default.
- W2266730644 hasConceptScore W2266730644C162324750 @default.
- W2266730644 hasConceptScore W2266730644C17744445 @default.
- W2266730644 hasConceptScore W2266730644C182306322 @default.
- W2266730644 hasConceptScore W2266730644C190253527 @default.
- W2266730644 hasConceptScore W2266730644C199539241 @default.
- W2266730644 hasConceptScore W2266730644C2776034101 @default.
- W2266730644 hasConceptScore W2266730644C2776743756 @default.
- W2266730644 hasConceptScore W2266730644C2777861868 @default.
- W2266730644 hasConceptScore W2266730644C2778447849 @default.
- W2266730644 hasConceptScore W2266730644C2779010840 @default.
- W2266730644 hasConceptScore W2266730644C2910001868 @default.
- W2266730644 hasConceptScore W2266730644C3019422483 @default.
- W2266730644 hasConceptScore W2266730644C41008148 @default.
- W2266730644 hasConceptScore W2266730644C48103436 @default.
- W2266730644 hasConceptScore W2266730644C71924100 @default.
- W2266730644 hasLocation W22667306441 @default.
- W2266730644 hasOpenAccess W2266730644 @default.
- W2266730644 hasPrimaryLocation W22667306441 @default.
- W2266730644 hasRelatedWork W128810283 @default.
- W2266730644 hasRelatedWork W1764677099 @default.
- W2266730644 hasRelatedWork W2093453350 @default.
- W2266730644 hasRelatedWork W2106938135 @default.
- W2266730644 hasRelatedWork W2112615271 @default.
- W2266730644 hasRelatedWork W2243641129 @default.
- W2266730644 hasRelatedWork W2346640964 @default.
- W2266730644 hasRelatedWork W2366588494 @default.
- W2266730644 hasRelatedWork W2443322676 @default.
- W2266730644 hasRelatedWork W2578056436 @default.
- W2266730644 hasRelatedWork W3046549267 @default.
- W2266730644 hasRelatedWork W3123609082 @default.
- W2266730644 hasRelatedWork W3125881622 @default.
- W2266730644 hasRelatedWork W3125996144 @default.
- W2266730644 hasRelatedWork W315252571 @default.
- W2266730644 hasRelatedWork W3159152369 @default.
- W2266730644 hasRelatedWork W3194126646 @default.
- W2266730644 hasRelatedWork W3200367085 @default.
- W2266730644 hasRelatedWork W3316552 @default.
- W2266730644 hasRelatedWork W2186200520 @default.
- W2266730644 isParatext "false" @default.
- W2266730644 isRetracted "false" @default.
- W2266730644 magId "2266730644" @default.
- W2266730644 workType "article" @default.