Fuest, Clemens; Feria, Rita de la - Saïd Business School, Oxford University - 2011
level playing field and tax neutrality, thus contributing to the establishing of the EU Internal Market. The paper considers … on Internal Market-related areas, by considering whether the jurisprudence of the Court on corporate taxation fulfils the … increased tax neutrality, an instrumental objective towards attaining a European Internal Market. In order to assess whether the …