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
This contribution provides a brief summary of the EU General Court’s decision in the joined state aid cases T-778/16 and T-892/16 (‘Apple case’) and explores the main reasonings provided by the Court. In particular, it analyses the arguments related to the use of the arm’s length standard as an ‘allocation benchmark’ and the use of the OECD TP Guidelines for this purpose, including also issues of comparability and burden of proof. Finally, the commentary elaborates upon two more general implications with regard to this Court’s decision, namely the use of state aid law as a tool to tackle tax avoidance both within and outside the internal market, as well as the general approach towards ‘stateless income’.
Metadata
Item Type: | Article |
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Authors/Creators: |
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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: |
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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: | 10.54648/ecta2021007 |
Open Archives Initiative ID (OAI ID): | oai:eprints.whiterose.ac.uk:192412 |