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.
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).