Special Report on EU State Aid: Part 8—State Aid: The General Court Decision in Apple

Co-author(s)

Stephen Daly

Date

2020-9

SSRN Tax Notes Podcast

In this article, the authors analyze 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

Stephen Daly & Ruth Mason, Special Report on EU State Aid: Part 8—State Aid: The General Court Decision in Apple, 168 Tax Notes Federal 1791–1806 (2020).

UVA Law Faculty Affiliations

Ruth Mason

Public Policy and Regulation

John W. Glynn Jr. Law & Business Program

Center for International & Comparative Law

Virginia Center for Tax Law

Center for Public Law and Political Economy

LawTech Center

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