Tax Incentives, Harmful Tax Competition and State Aid Considerations in the EU

Raymond Luja ()
Additional contact information
Raymond Luja: Maastricht University

Chapter Chapter 5 in Tax Incentives for the Creative Industries, 2017, pp 65-84 from Springer

Abstract: Abstract The creative sector is affectedHarmful tax competition , like any other industry, by measures to avoid harmful tax competitionTax competition when shifting taxable profits between countries. While those measures ought to be aimed at curtailing tax avoidanceTax avoidance practices, they may also affect genuine business activities to some extent. Because research and developmentResearch and development may playPlay an important role in the creative process, special attention should be given to proposed OECD/G20G20 regulationRegulation concerning taxation of royalties. Within the European Union, state aidState 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.

Keywords: State aid; European Union; Intellectual property; Culture; Film (search for similar items in EconPapers)
Date: 2017
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:crechp:978-981-287-832-8_5

Ordering information: This item can be ordered from
http://www.springer.com/9789812878328

DOI: 10.1007/978-981-287-832-8_5

Access Statistics for this chapter

More chapters in Creative Economy from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().