Ireland and Apple v European Commission : the competent exercise of competences
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The work Ireland and Apple v European Commission : the competent exercise of competences represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
Ireland and Apple v European Commission : the competent exercise of competences
Resource Information
The work Ireland and Apple v European Commission : the competent exercise of competences represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- 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
- Geographic coverage
-
- Europe
- European Union
- Language note
- English
Context
Context of Ireland and Apple v European Commission : the competent exercise of competencesWork of
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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/resource/QV5OYCKJUt0/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/QV5OYCKJUt0/">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>
