{"title":"COVID-19国家援助计划中包含的“避税天堂”条件:可以测试吗?","authors":"E. Kemmeren","doi":"10.54648/ecta2021001","DOIUrl":null,"url":null,"abstract":"Kemmeren offers insights whether the condition of making COVID-19 State aid dependent on the absence of links to tax havens be tested against fundamental freedoms The author adheres to a traditional legal methodology This methodology makes it possible to acquire a more complete understanding of the possible impact of fundamental freedoms on conditions to provide COVID-19 State aid, more specifically on tax haven conditions For the descriptions, analyses, and evaluations, the author has used sources of law, including national tax law, treaties, global issues (e g global principles in redistributive justice), legislative history, technical explanations, case law, decisions, statements of practice, public rulings, and literature","PeriodicalId":0,"journal":{"name":"","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"‘Tax Haven’ Conditions Included in COVID-19 State Aid Schemes: Can They Be Tested?\",\"authors\":\"E. Kemmeren\",\"doi\":\"10.54648/ecta2021001\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Kemmeren offers insights whether the condition of making COVID-19 State aid dependent on the absence of links to tax havens be tested against fundamental freedoms The author adheres to a traditional legal methodology This methodology makes it possible to acquire a more complete understanding of the possible impact of fundamental freedoms on conditions to provide COVID-19 State aid, more specifically on tax haven conditions For the descriptions, analyses, and evaluations, the author has used sources of law, including national tax law, treaties, global issues (e g global principles in redistributive justice), legislative history, technical explanations, case law, decisions, statements of practice, public rulings, and literature\",\"PeriodicalId\":0,\"journal\":{\"name\":\"\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.0,\"publicationDate\":\"2021-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.54648/ecta2021001\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.54648/ecta2021001","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
‘Tax Haven’ Conditions Included in COVID-19 State Aid Schemes: Can They Be Tested?
Kemmeren offers insights whether the condition of making COVID-19 State aid dependent on the absence of links to tax havens be tested against fundamental freedoms The author adheres to a traditional legal methodology This methodology makes it possible to acquire a more complete understanding of the possible impact of fundamental freedoms on conditions to provide COVID-19 State aid, more specifically on tax haven conditions For the descriptions, analyses, and evaluations, the author has used sources of law, including national tax law, treaties, global issues (e g global principles in redistributive justice), legislative history, technical explanations, case law, decisions, statements of practice, public rulings, and literature
求助内容：
应助结果提醒方式：
京公网安备 11010802042870号
