SME cluster vs. multinational companies: similarities and differences for tax and competition lawmakers
by Liyang Hou, Davide Maria Parrilli
International Journal of Private Law (IJPL), Vol. 2, No. 4, 2009

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.

Online publication date: Mon, 06-Apr-2009

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Private Law (IJPL):
Login with your Inderscience username and password:

Username:        Password:          Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com