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IP Box e loro compatibilità con la normativa sugli aiuti di Stato

IP Box e loro compatibilità con la normativa sugli aiuti di Stato

Dominik König

123,42 €
IVA incluido
Disponible
Editorial:
KS OmniScriptum Publishing
Año de edición:
2026
Materia
Derecho internacional
ISBN:
9786209517860
123,42 €
IVA incluido
Disponible

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Sobre IBD

Per molti Stati è un modello di business interessante attirare redditi altamente mobili derivanti da beni immateriali attraverso aliquote fiscali basse. Questo obiettivo può essere raggiunto talvolta attraverso regimi fiscali speciali, come gli IP box. Tuttavia, poiché i beni immateriali occupano una quota sempre più importante nel bilancio delle grandi imprese, sussiste il sospetto di un trattamento preferenziale selettivo a favore di tali imprese. Il diritto europeo in materia di aiuti di Stato mira invece a impedire il trattamento selettivo di determinate imprese attraverso fondi pubblici. L’obiettivo dichiarato di questo libro è quindi quello di verificare la compatibilità degli IP box con il diritto europeo in materia di aiuti di Stato. A tal fine, viene effettuato un inventario completo di tutti i regimi IP box nello Spazio economico europeo e viene analizzata la situazione attuale del diritto in materia di aiuti di Stato.

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