Taxation of Multinational Companies: The Apple Case – A Political Setback for the Commission, but a Victory on Principle
Defects, incompleteness and inconsistencies in tax rulings are not sufficient to prove the existence of […]
Defects, incompleteness and inconsistencies in tax rulings are not sufficient to prove the existence of […]
The autonomy that Member States enjoy in the field of direct taxation must be exercised […]
Taxes which are inseparably linked with an aid measure are assessed together with the aid […]
A selective measure should be determined on the basis of its effects, not on the […]
Tax rulings on transfer pricing have to approximate market-based outcomes. Introduction Twenty years ago, […]