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

Ruth Mason; ;

Scholarship

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

Ruth Mason

CO-AUTHORS Stephen Daly

PUBLISHER

Tax Notes Federal

DATE

2020-09

SSRN Tax Notes Podcast

UVA Law Faculty Affiliations

Ruth Mason

Abstract

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.

SSRN Tax Notes Podcast

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).

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Scholarship

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

UVA Law Faculty Affiliations

Abstract

Citation

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