Skip to main content
Article
What is State Aid and why corporations should be worried about it?
EMAE Working Papers N° 1108-2017-EMAE/TAX.STAID (2017)
  • José Manuel Martin Coronado
Abstract
This papers gives a deep legal analysis on the foundations of state aid applicable to the European Union based on the EU Treaty. It states that the Draft Notice of the Notion of State in 2014 was a break point to modernize it and to improve its utility to fight tax avoidance. However, many issues remain to be developed in order to make it a more effective tool against BEPS.
Keywords
  • Tax,
  • State Aid,
  • EU,
  • Draft Notice,
  • BEPS
Publication Date
Fall November 8, 2017
Citation Information
José Manuel Martin Coronado. "What is State Aid and why corporations should be worried about it?" EMAE Working Papers N° 1108-2017-EMAE/TAX.STAID (2017)
Available at: http://works.bepress.com/jmmartinc/15/