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Les boîtes IP et leur compatibilité avec le droit des aides d’État

Les boîtes IP et leur compatibilité avec le droit des aides d’État

Dominik König

123,42 €
IVA incluido
Disponible
Editorial:
KS OmniScriptum Publishing
Año de edición:
2026
Materia
Derecho internacional
ISBN:
9786209525544
123,42 €
IVA incluido
Disponible

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Sobre IBD

Pour de nombreux États, attirer des revenus hautement mobiles provenant de biens immatériels grâce à des taux d’imposition bas constitue un modèle économique attractif. Cet objectif peut parfois être atteint grâce à des régimes fiscaux spéciaux, tels que les IP boxes. Cependant, comme les biens immatériels occupent une place de plus en plus importante dans le bilan des entreprises, en particulier des grandes entreprises, on peut soupçonner un traitement préférentiel sélectif de ces dernières. Le droit européen en matière d’aides d’État vise quant à lui à empêcher le traitement favorable sélectif de certaines entreprises par des fonds publics. L’objectif déclaré de cet ouvrage est donc d’examiner la compatibilité des IP boxes avec le droit européen en matière d’aides d’État. À cette fin, il procède à un inventaire complet de tous les régimes d’IP boxes dans l’Espace économique européen et à une analyse de la situation actuelle en matière de droit des aides d’État.

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