ASSESSMENT AND RECOVERY OF TAX INCENTIVES IN THE EC AND THE WTO: A VIEW ON STATE AIDS, TRADE SUBSIDIES AND DIRECT TAXATION

This book provides a unique combination. It enables readers with a tax background to place taxation in the perspective of trade subsidy regulation.

It will make this topic more accessible to them by focussing on the main material and procedural provisions of both the EC and the WTO Subsidy regimes from a fiscal perspective. For experts in the field of EC state aid regulation and/or the WTO Subsidies Agreement this thesis will prove to be of value for getting an insight in certain tax aspects of both regimes since it will concentrate on some of the more controversial and theoretical issues.