Pierpaolo Rossi-Maccanico,Attorney at law, European Commission, Competition Directorate General, State Aid – Financial Services and Complex Tax Systems*
The Commission demands the repeal of Swiss preferential tax regimes affecting trade because state aid is considered incompatible with the proper functioning of the Free Trade Agreement between the Community and the Swiss Confederation. Is state aid the new global standard to determine the compatibility of multinational tax regimes with fair conditions of international competition and trade?
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