Ruth Mason

Special Report on EU State Aid: Part 4—Whose Arm's-Length Standard?

PUBLISHER
Tax Notes
DATE
2017
 

Abstract

In this fourth part in a series of reports on state aid, Mason focuses on the element of “advantage” in EU state aid law, and she criticizes the European Commission’s doctrinal approach to identifying advantages for state aid purposes. In particular, this article addresses the divergence between the EC’s and OECD’s conceptions of the arm’s-length principle.

Citation

Ruth Mason, Special Report on EU State Aid: Part 4—Whose Arm's-Length Standard?, 155 Tax Notes 947-966 (2017).
 

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