Title: SME cluster vs. multinational companies: similarities and differences for tax and competition lawmakers

Authors: Liyang Hou, Davide Maria Parrilli

Addresses: Interdisciplinary Centre for Law and ICT (ICRI), K.U. Leuven, IBBT, Sint-Michielstraat 6, B-3000 Leuven, Belgium. ' Interdisciplinary Centre for Law and ICT (ICRI), K.U. Leuven, IBBT, Sint-Michielstraat 6, B-3000 Leuven, Belgium

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.

Keywords: SME clusters; tax law; competition law; private law; multinational corporations; MNCs; small and medium-sized enterprises; SME growth; group taxation; European Union; EU competition provisions; dominant positions; mergers; anti-competitive agreements.

DOI: 10.1504/IJPL.2009.024480

International Journal of Private Law, 2009 Vol.2 No.4, pp.400 - 411

Published online: 06 Apr 2009 *

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