Tax Rulings as State Aid FAQ
13 Pages Posted: 24 Feb 2017 Last revised: 30 Oct 2017
Date Written: February 22, 2017
Abstract
In this report, the first in a series of reports on EU state aid, Mason provides background on state aid law as it applies to income taxes, including the legal standard, recovery mechanism, and case selection by the Commission.
Keywords: State Aid, EU, Tax, Transfer Pricing
JEL Classification: H26, H20, K34, H25
Suggested Citation: Suggested Citation
Mason, Ruth, Tax Rulings as State Aid FAQ (February 22, 2017). Tax Notes, Vol. 154, 2017, Virginia Law and Economics Research Paper No. 2017-16, Available at SSRN: https://ssrn.com/abstract=2922069
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