Illegal State Aids and Multinational Companies: the European Commission Decision on the Apple - Ireland Tax Ruling

European Papers

Giulia D'Agnone¹ 

[1] University of Macerata;

关键词: apple;    state aid;    arm's length principle;    tax regulations;    multinational companies;    oecd guidelines;   

DOI  :  10.15166/2499-8249/71

来源: DOAJ

【 摘 要 】

(Series Information) European Papers - A Journal on Law and Integration, 2016 1(3), 1259-1261 | European Forum Highlight of 20 September 2016 | (Abstract) In its decision of 30 August 2016, the European Commission found that Ireland granted undue tax benefits to Apple and that the Member State is under the obligation to recover the illegal aids from the beneficiary. The decision is connected to a recent major activity of the Commission directed at investigating the tax ruling practices of Member States, in which the European Commission has heavily relied on the OECD guidelines on transfer pricing. This seems to be due to the fact that the Commission founds it difficult to elaborate a fully "European" notion of fiscal State aid.

【 授权许可】

Unknown