In this sixth and final installment in a series of reports on state aid, Mason evaluates the European Commission’s decisions in the recent state aid cases involving income allocation. She focuses on whether the sui generis arm’s-length standard that the Commission applied in those cases will be upheld on appeal.
Citation
Ruth Mason, Special Report on EU State Aid: Part 6—Arm’s Length on Appeal, 158 Tax Notes 771–796 (2018).