Case studies of tax issues on selectivity: Analysis of the Patent Box scheme and the reduced taxation of foreign-source interest income

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MICHEAU, Claire; Gauthier, Charles de la Brousse

2012 • In RUST, Alexander; MICHEAU, Claire (Eds.) State aid and tax law

Peer reviewed

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https://hdl.handle.net/10993/12130

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Disciplines :

European & international law

Author, co-author :

MICHEAU, Claire ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit

Gauthier, Charles de la Brousse

Language :

English

Title :

Case studies of tax issues on selectivity: Analysis of the Patent Box scheme and the reduced taxation of foreign-source interest income

Publication date :

December 2012

Main work title :

State aid and tax law

Editor :

Publisher :

Wolters Kluwer

Pages :

153-173

Peer reviewed :

Peer reviewed

Available on ORBilu :

since 27 November 2013

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