Download This PaperTax Rulings as State Aid — Part 4: Whose Arm's-Length Standard?
22 Pages Posted: 23 Jun 2017 Last revised: 30 Oct 2017
Date Written: May 15, 2017
Abstract
In this fourth part in a series of reports on state aid, Mason focuses on the element of “advantage” in EU state aid law, and she criticizes the European Commission’s doctrinal approach to identifying advantages for state aid purposes. In particular, this article addresses the divergence between the EC’s and OECD’s conceptions of the arm’s-length principle.
Keywords: State Aid, Tax, Tax Rulings, Transfer Pricing, Apple
JEL Classification: K34
Suggested Citation: Suggested Citation
Mason, Ruth, Tax Rulings as State Aid — Part 4: Whose Arm's-Length Standard? (May 15, 2017). Tax Notes, Vol. 155, No. 7, May 2017, Virginia Law and Economics Research Paper No. 2017-19, Available at SSRN: https://ssrn.com/abstract=2990603
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