STATE-AID-INVESTIGATION

This judgment deals a blow to the European Commission’s state aid investigations concerning tax rulings on transfer pricing, writes Pierre-Antoine Klethi and Peter Adriaansen (Loyens & Loeff).

Simon Whitehead

Paul Farmer

Paul Farmer and Simon Whitehead (Joseph Hage Aaronson) consider how fiscal state aid issues should be addressed where the national tax provisions creating the aid are not based on a simple exemption from a standard rate but arise from differential rate regimes and asymmetric taxes.

Paul Davison

Sam Withnall

Paul Davison and Sam Withnall (Freshfields Bruckhaus Deringer) report on the progress of the state aid recovery following the Commission’s final decision in its investigation last year.

Tim Sarson

Tim Sarson (KPMG) assesses the latest developments that matter in the international tax arena.

Aisling Donohue

Aisling Donohue (mgpartners) provides an Irish perspective on one of the largest ever tax disputes to be heard by a European Court.

Dominic Robertson

Isabel Taylor

Dominic Robertson and Isabel Taylor (Slaughter and May) consider the Apple state aid decision and its impact on other businesses.

Chris Morgan

Chris Morgan (KPMG) provides your monthly round-up of tax developments in the international arena.

Gary Barnett

Nick Skerrett

The EU Commission bites into McDonald’s franchise structure, writes Nick Skerrett and Gary Barnett (Simmons and Simmons).

Chris Morgan

Chris Morgan (KPMG) provides your monthly round-up of tax developments in the international arena.

Caroline Ramsay

Heather Self

Heather Self and Caroline Ramsay (Pinsent Masons) delve into the EC’s decisions that Starbucks and Fiat tax rulings were unlawful state aid and what this is likely to mean for other multinationals operating in the EU.

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