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‘Tax Haven’ Conditions Included in COVID-19 State Aid Schemes: Can They Be Tested?

‘Tax Haven’ Conditions Included in COVID-19 State Aid Schemes: Can They Be Tested? ec Editorial TAX ‘Tax Haven’ Conditions Included in COVID-19 State REVIEW Aid Schemes: Can They Be Tested? 2021–1 Eric Kemmeren the European Commission has decided that the Polish 1INTRODUCTION conditions are consistent with EU law. More in general, At the time of writing this editorial, the globe, including the Commission has recommended Member States to Europe, is in the second wave of the COVID-19 pan- make State aid conditional to the absence of links with demic. People are suffering not only physically, but also non-cooperative jurisdictions, frequently referred to as mentally because of (partial) lock downs. Health care ‘tax havens’. Whether a country qualifies as ‘tax haven’, systems of many countries are under extreme pressure. may differ Member State by Member State. Since the Inter alia, due to the (partial) lock downs, economic term ‘tax haven’ is often used in academic literature activities have substantially decreased. In order to sup- and the mainstream press, the author also uses this port their economies and to facilitate their recovery, the term here, but he will also explain this term in more EU and its Member States have taken unprecedented detail within the context of the rules to be discussed. action. A http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png EC Tax Review Kluwer Law International

‘Tax Haven’ Conditions Included in COVID-19 State Aid Schemes: Can They Be Tested?

EC Tax Review , Volume 30 (1): 6 – Jan 1, 2021

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Publisher
Kluwer Law International
Copyright
Copyright © 2021 Kluwer Law International BV, The Netherlands
ISSN
0928-2750
Publisher site
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Abstract

ec Editorial TAX ‘Tax Haven’ Conditions Included in COVID-19 State REVIEW Aid Schemes: Can They Be Tested? 2021–1 Eric Kemmeren the European Commission has decided that the Polish 1INTRODUCTION conditions are consistent with EU law. More in general, At the time of writing this editorial, the globe, including the Commission has recommended Member States to Europe, is in the second wave of the COVID-19 pan- make State aid conditional to the absence of links with demic. People are suffering not only physically, but also non-cooperative jurisdictions, frequently referred to as mentally because of (partial) lock downs. Health care ‘tax havens’. Whether a country qualifies as ‘tax haven’, systems of many countries are under extreme pressure. may differ Member State by Member State. Since the Inter alia, due to the (partial) lock downs, economic term ‘tax haven’ is often used in academic literature activities have substantially decreased. In order to sup- and the mainstream press, the author also uses this port their economies and to facilitate their recovery, the term here, but he will also explain this term in more EU and its Member States have taken unprecedented detail within the context of the rules to be discussed. action. A

Journal

EC Tax ReviewKluwer Law International

Published: Jan 1, 2021

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