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Tax Incentives, Harmful Tax Competition and State Aid Considerations in the EU

In: Tax Incentives for the Creative Industries

Author

Listed:
  • Raymond Luja

    (Maastricht University
    Loyens & Loeff N.V.)

Abstract

The creative sector is affectedHarmful tax competition , like any other industry, by measures to avoid harmful tax competitionTax competition when shifting taxable profits between countries. While those measures ought to be aimed at curtailing tax avoidanceTax avoidance practices, they may also affect genuine business activities to some extent. Because research and developmentResearch and development may playPlay an important role in the creative process, special attention should be given to proposed OECD/G20G20 regulationRegulation concerning taxation of royalties. Within the European Union, state aidState aid rules restrict the options of EU Member States with respect to providing aid to culture or to the creative industry at large. Certain incentives may require approval from the European Commission.

Suggested Citation

  • Raymond Luja, 2017. "Tax Incentives, Harmful Tax Competition and State Aid Considerations in the EU," Creative Economy, in: Sigrid Hemels & Kazuko Goto (ed.), Tax Incentives for the Creative Industries, chapter 0, pages 65-84, Springer.
    • Handle: RePEc:spr:crechp:978-981-287-832-8_5
    DOI: 10.1007/978-981-287-832-8_5
    as

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