Special Report on State Aid — Part 3: Apple
18 Pages Posted: 7 Mar 2017 Last revised: 30 Oct 2017
Date Written: February 6, 2017
This is Part three in a multi-part Special Report on state aid. It provides detailed analysis and critical commentary on the EU Commission's recent ruling against Ireland in the Apple state-aid case.
Keywords: state aid, Apple, CCCTB, transfer pricing, profit allocation, branch, corporate tax avoidance, BEPS, stateless income
JEL Classification: H26, H20, K34, H25
Suggested Citation: Suggested Citation