9 Pages Posted: 13 Mar 2017 Last revised: 10 Aug 2017
Date Written: January 30, 2017
In this report, the second in a series of reports on EU state aid, Mason evaluates the claims Treasury’ made in its White Paper that recovery in the recent tax ruling cases would violate taxpayers’ legitimate expectations that those rulings did not constitute state aid.
Keywords: State Aid, EU, Tax, Transfer Pricing, legitimate expectations, Treasury white paper
JEL Classification: H26, H20, K34, H25
Suggested Citation: Suggested Citation
Mason, Ruth, State Aid Special Report — Part 2: Legitimate Expectations (January 30, 2017). Tax Notes, Vol. 154, 2017; Virginia Law and Economics Research Paper No. 2017-17. Available at SSRN: https://ssrn.com/abstract=2925353