12 Pages Posted: 24 Feb 2017 Last revised: 16 Mar 2017
Date Written: February 22, 2017
In this report, the first in a series of reports on EU state aid, Mason provides background on state aid law as it applies to income taxes, including the legal standard, recovery mechanism, and case selection by the Commission.
Keywords: State Aid, EU, Tax, Transfer Pricing
JEL Classification: H26, H20, K34, H25
Suggested Citation: Suggested Citation
Mason, Ruth, Tax Rulings as State Aid FAQ (February 22, 2017). Tax Notes, Vol. 154, 2017. Available at SSRN: https://ssrn.com/abstract=2922069