State aid rules do not usually offer sufficient space for territorial tax measures to address the social issues of the most disadvantaged areas of the EU. The aim of this article is to find out the coordinates of a new model of special tax zones that can overcome these limitations on the basis...

The judgement of proportionality under the variables of fundamental freedoms and State aid rules is a process that often fails to promote legal certainty with respect to the necessity test, especially when the review involves tax measures of a Special Tax Zone (STZ). The central idea of this...

There is a significant interplay between Special Tax Zones and the variables of EU law. This article aims to identify the implementing models regarding Special Tax Zones in light of State aid rules and provides an analysis of various EU law sources, as well as the experience of Member States....

Special tax zones (STZs) are still little investigated in literature without serious attempts at outlining the substance of the phenomenon from the tax law perspective.The aim of this article is to define a general concept of STZs in the context of EU tax law to be able to explain the different...

The GloBE proposal intends to comprehensively address the remaining BEPS challenges and tax competition issues ensuring that the profits of multinational enterprises are subject to a minimum effective tax rate. Nonetheless, the public consultation held in November 2019 gave evidence of different...