State Aid: The General Court Decision in Apple
99 Tax Notes Int'l 1317 (2020) [also published as 168 Tax Notes Federal 1791 (2020)]
19 Pages Posted: 21 Oct 2020 Last revised: 12 Dec 2020
Date Written: September 21, 2020
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