Assessment and Recovery of Tax Incentives in the EC and the WTO: A View on State Aid, Trade Subsidies and Direct TaxationPromovendus: Prof.Dr. R.H.C. Luja
Promotor: Prof.Dr. R.G. Prokisch
Duur: 1/10/1998
Promotie: Maastricht, 22/1/2003
Abstract:
This research focused on the European Union's legal framework for the granting of state aid by means of tax incentives and on the World Trade Organization's Subsidies Agreement regulating tax incentives affecting export and import. Within both frameworks, a conceptual analysis of tax incentives was performed and procedural inconsistensies were identified.