The Resource Analysing the European Commission's final decisions on Apple, Starbucks, Amazon and Fiat Finance & Trade

Analysing the European Commission's final decisions on Apple, Starbucks, Amazon and Fiat Finance & Trade

Label
Analysing the European Commission's final decisions on Apple, Starbucks, Amazon and Fiat Finance & Trade
Title
Analysing the European Commission's final decisions on Apple, Starbucks, Amazon and Fiat Finance & Trade
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Subject
Language
eng
Summary
This article addresses the issues which stem from the State aid investigations opened by the European Commission (EC) against Luxembourg, Ireland and the Netherlands, concerning aid granted in the form of tax base reduction to certain undertakings, namely Apple Inc., Amazon, Starbucks and Fiat Finance and Trade (FFT). Furthermore, this article analyses the Commission's main line of argument in these State aid investigations that is, acceptance by the Netherlands, Ireland and Luxembourg, of the proposed calculation of the taxable base of these multinational enterprises (MNEs) which do not reflect normal market conditions, may result in State aid, in that it will offer a more favourable treatment to the MNE compared to the treatment other undertakings would normally receive under the Member States' "normal" tax system. In arriving at what would constitute normal market conditions, the EC uses two benchmarks namely, the internationally accepted standard, the arm's length principle and the prudent independent market operator (PIMO), which makes its first appearance in these investigations
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 26 (2017), no. 1 ; p. 23-35
Geographic coverage
Europe
Language note
English
Label
Analysing the European Commission's final decisions on Apple, Starbucks, Amazon and Fiat Finance & Trade
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Publication
Label
Analysing the European Commission's final decisions on Apple, Starbucks, Amazon and Fiat Finance & Trade
Publication

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