State Aid: The General Court Decision in Apple

In this article, the authors analyze the Apple state aid case, concentrating on its implications for state aid analysis and use of the arm’s-length standard, and they consider the drawbacks of using state aid to prevent corporate tax abuse as well as the broader implications of the case.

Keywords: State Aid, EU, Tax, Transfer Pricing, Apple, arm's length

JEL Classification: H26, H20, K34, H25

Suggested Citation: Suggested Citation

Daly, Stephen and Mason, Ruth, State Aid: The General Court Decision in Apple (September 21, 2020). 99 Tax Notes Int'l 1317 (2020) [also published as 168 Tax Notes Federal 1791 (2020)], Virginia Public Law and Legal Theory Research Paper No. 2020-71, Virginia Law and Economics Research Paper No. 2020-17, King's College London Law School Research Paper No. 2020-46, Available at SSRN: https://ssrn.com/abstract=3696270