ITEM METADATA RECORD
Title: SME cluster vs. multinational companies: similarities and differences for tax and competition lawmakers
Authors: Hou, Liyang ×
Parrilli, Davide #
Issue Date: Mar-2009
Publisher: Inderscience Publishers
Series Title: International Journal of Private Law vol:2 issue:4 pages:400-411
Abstract: The aim of the article is to analyse to what extent some traditional tools developed in the area of tax and competition law for big companies can be applied to SME clusters in order to promote their development. The focus of the research, in particular, will be on group taxation and the EU competition provisions in the fields of abuse of dominant positions and mergers, as well as anti-competitive agreements. Based on the examples coming from some European countries, in particular Italy and on an accurate review on literature and legislation, it will be shown that the extension of group taxation and the non-expansion of competition tools to SME clusters are efficient ways to
promote their growth and development.
ISSN: 1753-6235
VABB publication type: VABB-1
Publication status: published
KU Leuven publication type: IT
Appears in Collections:Research Unit KU Leuven Centre for IT & IP Law (CiTiP)
× corresponding author
# (joint) last author

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