| 000 | 01215nab a2200289 c 4500 | ||
|---|---|---|---|
| 999 |
_c142908 _d142908 |
||
| 003 | ES-MaIEF | ||
| 005 | 20221107184349.0 | ||
| 007 | ta | ||
| 008 | 201007t2020 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_959830 _aMason, Ruth |
|
| 245 |
_aState aid _bthe General Court decision in Apple _c by Ruth Mason and Stephen Daly |
||
| 260 | _c2020 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn 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. | ||
| 650 | 4 |
_aEMPRESAS MULTINACIONALES _943600 |
|
| 650 | 4 |
_95175 _aIMPUESTOS |
|
| 650 | 4 |
_aELUSION FISCAL _943410 |
|
| 650 | 4 |
_932236 _aAYUDA ESTATAL |
|
| 650 | 4 |
_962796 _aUNION EUROPEA |
|
| 650 |
_aJURISPRUDENCIA _942888 |
||
| 700 | 1 |
_aDaly, Stephen _965583 |
|
| 773 | 0 |
_9163428 _oOP 138-Bis/2020/99/10 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 99, n. 10, September 7, 2020, p. 1317-1332 |
|
| 942 | _cART | ||