Abstract
The article assesses whether the approach taken by the European Commission in its recent state aid decisions in the area of transfer pricing is in line with ECJ case law
| Original language | English |
|---|---|
| Article number | Volume 57, no 7 |
| Pages (from-to) | 279-287 |
| Number of pages | 8 |
| Journal | European Taxation |
| Volume | 57 |
| Issue number | 7 |
| Publication status | Published - 19 Jun 2017 |
Keywords
- state aid
- selectivity
- arm's length principle
- transfer pricing