State Aid: The General Court Decision in Apple

19 Pages Posted: 21 Oct 2020 Last revised: 12 Dec 2020

See all articles by Stephen Daly

Stephen Daly

King's College London - The Dickson Poon School of Law

Ruth Mason

University of Virginia School of Law

Date Written: September 21, 2020

Abstract

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

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

Stephen Daly

King's College London - The Dickson Poon School of Law ( email )

Somerset House East Wing
Strand
London, WC2R 2LS
United Kingdom

Ruth Mason (Contact Author)

University of Virginia School of Law ( email )

United States

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