Friday, September 30, 2016

EU State Aid Law and Transfer Pricing: A Critical Introduction to a New Saga

Liza Lovdahl Gormsen, offers EU State Aid Law and Transfer Pricing: A Critical Introduction to a New Saga.

ABSTRACT:  This article argues that the European Commission's recent State aid investigations concerning tax rulings are not based on firm legal grounds. The author examines the Commission's opening decisions in of Apple, Starbucks, Fiat Finance and Trade, Amazon, and McDonald's and criticises the Commission's use of the arm's length principle and the prudent market operator principle. The overall conclusion is that in the Commission's effort to try to develop the law and to expand its remit, it takes a number of unacceptable shortcuts.

https://lawprofessors.typepad.com/antitrustprof_blog/2016/09/eu-state-aid-law-and-transfer-pricing-a-critical-introduction-to-a-new-saga.html

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