Tax incentives, harmful tax competition and state aid considerations in the EU

Raymond Luja*

*Corresponding author for this work

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

Abstract

The creative sector is affected , like any other industry, by measures to avoid harmful tax competition when shifting taxable profits between countries. While those measures ought to be aimed at curtailing tax avoidance practices, they may also affect genuine business activities to some extent. Because research and development may play an important role in the creative process, special attention should be given to proposed oecd/g20 regulation concerning taxation of royalties. Within the european union, state aid rules restrict the options of eu member states with respect to providing aid to culture or to the creative industry at large. Certain incentives may require approval from the european commission.keywordsstate aideuropean unionintellectual propertyculturefilm.
Original languageEnglish
Title of host publicationTax incentives for the creative industries
EditorsSigrid Hemels, Kazuko Goto
Place of PublicationSingapore
PublisherSpringer
Pages65-84
ISBN (Electronic)978-981-287-832-8
ISBN (Print)978-981-287-831-1
DOIs
Publication statusPublished - Jan 2017

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