EU State Aid. The Gibraltar Case

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The study examines the rise of harmful tax competition amid the economic and financial crisis, highlighting public concerns over aggressive tax planning. It discusses how countries like Ireland and Cyprus attract foreign capital with low corporate income tax rates, leading multinational companies to incorporate in these low-tax jurisdictions to minimize their tax liabilities. Additionally, it addresses the BEPS Action Plan, which aims to combat aggressive tax practices and reduce the shifting of profits to low-tax countries.