Between Apples and Oranges: The EU General Court’s Decision in the ‘Apple Case’

Parada, L (2021) Between Apples and Oranges: The EU General Court’s Decision in the ‘Apple Case’. EC Tax Review, 30 (2). pp. 55-63. ISSN 0928-2750

Abstract

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Authors/Creators:
  • Parada, L
Copyright, Publisher and Additional Information: © 2021 Kluwer Law International BV, The Netherlands. This is an author produced version of a paper published in EC Tax Review. Uploaded in accordance with the publisher's self-archiving policy.
Keywords: Apple case, state aid, arm’s length, profit allocation, TNMM, selectivity, comparability, TP guidelines, stateless income, tax avoidance
Dates:
  • Accepted: 22 December 2020
  • Published: 1 March 2021
Institution: The University of Leeds
Academic Units: The University of Leeds > Faculty of Education, Social Sciences and Law (Leeds) > School of Law (Leeds)
Depositing User: Symplectic Publications
Date Deposited: 25 Oct 2022 15:00
Last Modified: 28 Oct 2022 15:26
Status: Published
Publisher: Kluwer Law International BV
Identification Number: https://doi.org/10.54648/ecta2021007

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