000			01727nab a2200289 c 4500
999			_c143986 _d143986
003			ES-MaIEF
005			20210505114641.0
007			ta
008			210505t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_964670 _aParada, Leopoldo
245			_aBetween apples and oranges _bthe EU General Court's Decision in the 'Apple Case' _c Leopoldo Parada
260			_c2021
500			_aDisponible también en formato electrónico.
520			_aThis article provides a brief summary of the EU General Court's decision in the joined State aid cases T-778/16 and T-892/16 (Apple case) and explores the main reasonings provided by the Court. In particular, it analyses the arguments related to the use of the arm's length standard as an 'allocation benchmark' and the use of the OECD TP Guidelines for this purpose, including also issues of comparability and burden of proof. Finally, the commentary elaborates upon two more general implications with regard to this Court's decision, namely the use of State aid law as a tool to tackle tax avoidance both within and outside the internal market, as well as the general approach towards 'stateless income'.
650		4	_943600 _aEMPRESAS MULTINACIONALES
650		4	_954025 _aTECNOLOGÍA DE LA INFORMACIÓN
650		4	_947460 _aIMPUESTOS
650		4	_aAYUDA ESTATAL _932236
650		4	_aELUSION FISCAL _943410
650		4	_aCOMPETENCIA FISCAL NOCIVA _940318
650		4	_aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS _948611
650		4	_aUNION EUROPEA _948644
650		4	_aJURISPRUDENCIA _947570
773	0		_9164788 _oOP 2141-B/2021/2 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _gv. 30, n. 2, Abril 2021, p. 55-63
942			_cART