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EU State Aid Rules as a Means of Promoting Equity within International Taxation - With a focus on inter-taxpayer equity in light of the Apple case Cover

EU State Aid Rules as a Means of Promoting Equity within International Taxation - With a focus on inter-taxpayer equity in light of the Apple case

Nordic Tax Journal
Volume 2021 (2021): Issue 1 (October 2021)
By: Moritz Scherleitner and  Tomi Viitala  
Open Access
|Oct 2021

Authors

Moritz Scherleitner

Tax Law, Aalto University

Tomi Viitala

tomi.viitala@deloitte.fi

Finland
DOI: https://doi.org/10.2478/ntaxj-2021-0003 | Journal eISSN: 2246-1809
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Language: English
Page range: 20 - 31
Submitted on: Dec 22, 2020
Accepted on: May 28, 2021
Published on: Oct 14, 2021
Published by: DJØF Publishing, Nordic Tax Research Council
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year
Keywords:
Inter-taxpayer equity,
EU tax law,
State aid,
Apple,
fairness
Related subjects:
Business and economics,
Business management,
Business law,
Political economics,
Public finance and fiscal theory,
Law,
History, philosophy and sociology of law,
Public law,
Tax and accounting law

© 2021 Moritz Scherleitner, Tomi Viitala, published by DJØF Publishing, Nordic Tax Research Council
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

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