State Aid: Arm's-Length on Appeal

26 Pages Posted: 9 Mar 2018

See all articles by Ruth Mason

Ruth Mason

University of Virginia School of Law

Date Written: March 6, 2018

Abstract

In this sixth and final installment in a series of reports on state aid, Mason evaluates the European Commission’s decisions in the recent state aid cases involving income allocation. She focuses on whether the sui generis arm’s-length standard that the Commission applied in those cases will be upheld on appeal.

Keywords: EU, state aid, Apple, base-erosion

Suggested Citation

Mason, Ruth, State Aid: Arm's-Length on Appeal (March 6, 2018). Tax Notes, Vol. 158, No. p. 771, 2018. Available at SSRN: https://ssrn.com/abstract=3135505

Ruth Mason (Contact Author)

University of Virginia School of Law ( email )

580 Massie Road
Charlottesville, VA 22903
United States

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