Free Competition in EU: un Exploratory Study about Tax Benefits to Foreign Investment as a Distortion Measure of Free Competition

dc.contributor.authorAnjos, Maria do Rosário
dc.contributor.authorMimoso, Maria João
dc.date.accessioned2021-04-29T14:11:13Z
dc.date.available2021-04-29T14:11:13Z
dc.date.issued2021
dc.description.abstractThis is an exploratory and comparative study about the political and institutional constraints of tax harmonization in EU and its effect on free competition. Objectives: to explore and compare the different tax systems in EU members for answer three questions: there are or not a disloyal competition resulted from the differences in tax between EU countries? Which is the impact in foreign investment in EU countries? Why EU do not have more tax harmonization to fight against tax disloyal competition between members States? Methodology: we used the comparative study about income taxes in several EU countries and the relation to GDP, as well the deductive method to analyze the results we find and some reference studies on the subject. Results: the principal reason for less tax harmonization is the great advantages for the biggest and strongest economies in EU. Secondary, they did and still do use the tax system for introduce a new way of disloyal and dissimulated competition between countries members. European governments don't want tax harmonization. Some of them has used tax benefits to catch more foreign investment, economic growth and avoid an effective free commercial competition.pt_PT
dc.identifier.citationAnjos, M. R., & Mimoso, M. J. (2021). Free Competition in EU: un Exploratory Study about Tax Benefits to Foreign Investment as a Distortion Measure of Free Competition. International Investment Law Journal, (1), 2021, 38-48. Disponível no Repositório UPT, http://hdl.handle.net/11328/3501pt_PT
dc.identifier.issn2734-8830 (Online)
dc.identifier.urihttp://hdl.handle.net/11328/3501
dc.language.isoengpt_PT
dc.publisherEDITURA ASEpt_PT
dc.relation.ispartofseries;1
dc.rightsrestricted accesspt_PT
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/pt_PT
dc.subjectCompetitionpt_PT
dc.subjectForeign investmentpt_PT
dc.subjectTax law harmonizationpt_PT
dc.subjectState aidpt_PT
dc.titleFree Competition in EU: un Exploratory Study about Tax Benefits to Foreign Investment as a Distortion Measure of Free Competitionpt_PT
dc.typejournal articlept_PT
degois.publication.firstPage38pt_PT
degois.publication.lastPage48pt_PT
degois.publication.titleInternational Investment Law Journalpt_PT
dspace.entity.typePublicationen
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