Tax treaties and state aid : some thoughts

Journal
Luja, R.H.C.
European Taxation 2004 (Volume 44), No. 5
FormatPDF
EUR
40
| USD
45
(VAT excl.)

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.