The Resource State aid : the general court decision in Apple

State aid : the general court decision in Apple

Label
State aid : the general court decision in Apple
Title
State aid : the general court decision in Apple
Creator
Subject
Language
  • eng
  • eng
Summary
In this article, the authors analyse 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
Citation source
In: Tax notes international. - Falls Church. - Vol. 99 (2020), no. 10 ; p. 1317-1332
http://library.link/vocab/creatorName
  • Mason, R
  • Daly, S
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • State aid
  • ECJ case law
  • arm's length principle
  • corporate income tax
  • selectivity
  • AOA
  • burden of proof
  • stateless income
  • appeal
  • international taxation
  • tax avoidance
  • allocation of profits
  • branch
Label
State aid : the general court decision in Apple
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2020/T/TNI/vol.99/10_1317-1332.pdf
Publication
Note
20201008

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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