Special Report on State Aid — Part 3: Apple

18 Pages Posted: 7 Mar 2017 Last revised: 30 Oct 2017

See all articles by Ruth Mason

Ruth Mason

University of Virginia School of Law

Date Written: February 6, 2017

Abstract

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

Mason, Ruth, Special Report on State Aid — Part 3: Apple (February 6, 2017). Tax Notes, Vol. 154, 2017, Virginia Law and Economics Research Paper No. 2017-18, Available at SSRN: https://ssrn.com/abstract=2927843

Ruth Mason (Contact Author)

University of Virginia School of Law ( email )

United States

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