The Resource Ireland and Apple v European Commission : the competent exercise of competences
Ireland and Apple v European Commission : the competent exercise of competences
Resource Information
The item Ireland and Apple v European Commission : the competent exercise of competences 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 Ireland and Apple v European Commission : the competent exercise of competences 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 comments on Ireland v European Commission (T-778/16) (GC) on whether the Commission erred in determining that Irish advance rulings on the calculation of chargeable profits of Irish branches of non-resident companies, which were members of Apple Group, constituted State aid. It reviews the Commission's approach to the issue of selective advantage, considering the requirements of Irish tax law, the OECD approach and the supporting evidence
- Language
- eng
- Label
- Ireland and Apple v European Commission : the competent exercise of competences
- Title
- Ireland and Apple v European Commission : the competent exercise of competences
- Language
- eng
- Summary
- This article comments on Ireland v European Commission (T-778/16) (GC) on whether the Commission erred in determining that Irish advance rulings on the calculation of chargeable profits of Irish branches of non-resident companies, which were members of Apple Group, constituted State aid. It reviews the Commission's approach to the issue of selective advantage, considering the requirements of Irish tax law, the OECD approach and the supporting evidence
- Citation source
- In: British tax review. - London. - (2020), no. 5 ; p. 609-620
- http://library.link/vocab/creatorName
- Lyons, T.J
- Geographic coverage
-
- Europe
- European Union
- Language note
- English
- http://library.link/vocab/subjectName
-
- ECJ case law
- State aid
- EU law
- advance tax ruling
- non-resident company
- selectivity
- corporate income tax
- transfer pricing
- Label
- Ireland and Apple v European Commission : the competent exercise of competences
- Label
- Ireland and Apple v European Commission : the competent exercise of competences
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/Ireland-and-Apple-v-European-Commission--the/rPdW1PaBgMI/" 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/Ireland-and-Apple-v-European-Commission--the/rPdW1PaBgMI/">Ireland and Apple v European Commission : the competent exercise of competences</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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Ireland and Apple v European Commission : the competent exercise of competences
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/Ireland-and-Apple-v-European-Commission--the/rPdW1PaBgMI/" 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/Ireland-and-Apple-v-European-Commission--the/rPdW1PaBgMI/">Ireland and Apple v European Commission : the competent exercise of competences</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>
