Mason, Ruth
State aid the General Court decision in Apple / by Ruth Mason and Stephen Daly .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the authors analyze the Apple state aid case, concentrating on its implications for state aid analysis and use of the arm?s-length standard, and they consider the drawbacks of using state aid to prevent corporate tax abuse as well as the broader implications of the case.
EMPRESAS MULTINACIONALES
IMPUESTOS
ELUSION FISCAL
AYUDA ESTATAL
UNION EUROPEA
JURISPRUDENCIA
Daly, Stephen
Tax Notes International 1048-3306v. 99, n. 10, September 7, 2020, p. 1317-1332
State aid the General Court decision in Apple / by Ruth Mason and Stephen Daly .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the authors analyze the Apple state aid case, concentrating on its implications for state aid analysis and use of the arm?s-length standard, and they consider the drawbacks of using state aid to prevent corporate tax abuse as well as the broader implications of the case.
EMPRESAS MULTINACIONALES
IMPUESTOS
ELUSION FISCAL
AYUDA ESTATAL
UNION EUROPEA
JURISPRUDENCIA
Daly, Stephen
Tax Notes International 1048-3306v. 99, n. 10, September 7, 2020, p. 1317-1332