State aid and Tax Rulings: An assessment of the selectivity criterion of article 107(1) of the TFEU in relation to recent Commission transfer pricing decisions

Research output: Contribution to journalArticleScientific

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 languageEnglish
Article numberVolume 57, no 7
Pages (from-to)279-287
Number of pages8
JournalEuropean Taxation
Volume57
Issue number7
Publication statusPublished - 19 Jun 2017

Keywords

  • state aid
  • selectivity
  • arm's length principle
  • transfer pricing

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