International: Tax treaties and state aid : some thoughts

• Autores: Raymond H.C. Luja
• Localización: European taxation, ISSN 0014-3138, Vol. 44, Nº. 5, 2004, págs. 234-238
• Idioma: inglés
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• Resumen

  • What does "State aid" have to do with tax treaties? The author examines the relationship between credits and exemptions in tax treaties and State aid, focuses on LOB clauses and comments on an article by Christiana H.J.I. Panayi published in European Taxation 2/3, 2004.