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
|Article number||Volume 57, no 7|
|Number of pages||8|
|Publication status||Published - 19 Jun 2017|
- state aid
- arm's length principle
- transfer pricing
Verhagen, H. (2017). 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. European Taxation, 57(7), 279-287. [Volume 57, no 7].