The Resource Between apples and oranges : the EU General Court's Decision in the 'Apple Case'
Between apples and oranges : the EU General Court's Decision in the 'Apple Case'
Resource Information
The item Between apples and oranges : the EU General Court's Decision in the 'Apple Case' represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Between apples and oranges : the EU General Court's Decision in the 'Apple Case' represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article provides a brief summary of the EU General Court's decision in the joined State aid cases T-778/16 and T-892/16 (Apple case) and explores the main reasonings provided by the Court. In particular, it analyses the arguments related to the use of the arm's length standard as an 'allocation benchmark' and the use of the OECD TP Guidelines for this purpose, including also issues of comparability and burden of proof. Finally, the commentary elaborates upon two more general implications with regard to this Court's decision, namely the use of State aid law as a tool to tackle tax avoidance both within and outside the internal market, as well as the general approach towards 'stateless income'
- Language
- eng
- Label
- Between apples and oranges : the EU General Court's Decision in the 'Apple Case'
- Title
- Between apples and oranges : the EU General Court's Decision in the 'Apple Case'
- Language
- eng
- Summary
- This article provides a brief summary of the EU General Court's decision in the joined State aid cases T-778/16 and T-892/16 (Apple case) and explores the main reasonings provided by the Court. In particular, it analyses the arguments related to the use of the arm's length standard as an 'allocation benchmark' and the use of the OECD TP Guidelines for this purpose, including also issues of comparability and burden of proof. Finally, the commentary elaborates upon two more general implications with regard to this Court's decision, namely the use of State aid law as a tool to tackle tax avoidance both within and outside the internal market, as well as the general approach towards 'stateless income'
- Citation source
- In: EC tax review. - Alphen aan den Rijn. - Vol. 30 (2021), no. 2 ; p. 55-63
- http://library.link/vocab/creatorName
- Parada, L
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- ECJ case law
- State aid
- arm's length principle
- allocation of profits
- OECD Transfer Pricing Guidelines
- TNMM
- selectivity
- stateless income
- tax avoidance
- Label
- Between apples and oranges : the EU General Court's Decision in the 'Apple Case'
- Label
- Between apples and oranges : the EU General Court's Decision in the 'Apple Case'
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Between-apples-and-oranges--the-EU-General/3tCo7Tje3gY/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Between-apples-and-oranges--the-EU-General/3tCo7Tje3gY/">Between apples and oranges : the EU General Court's Decision in the 'Apple Case'</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Between-apples-and-oranges--the-EU-General/3tCo7Tje3gY/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Between-apples-and-oranges--the-EU-General/3tCo7Tje3gY/">Between apples and oranges : the EU General Court's Decision in the 'Apple Case'</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
