State aid the General Court decision in Apple by Ruth Mason and Stephen Daly
By: Mason, Ruth
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Contributor(s): Daly, Stephen.
Material type: 
ArticlePublisher: 2020Subject(s): EMPRESAS MULTINACIONALES | IMPUESTOS | ELUSION FISCAL | AYUDA ESTATAL | UNION EUROPEA | JURISPRUDENCIA
In:
Tax Notes International v. 99, n. 10, September 7, 2020, p. 1317-1332Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-B/2020/99/10-3 (Browse shelf) | Available | OP 138-B/2020/99/10-3 |
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.
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