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

  • Raymond LujaEmail author
Chapter
Part of the Creative Economy book series (CRE)

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.

Keywords

State aid European Union Intellectual property Culture Film 

References

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Copyright information

© Springer Science+Business Media Singapore 2017

Authors and Affiliations

  1. 1.Department of Tax Law/Maastricht Centre for TaxationMaastricht UniversityMaastrichtThe Netherlands
  2. 2.Loyens & Loeff N.V.AmsterdamThe Netherlands

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