The European Commission has confirmed that it will not meet its self-imposed June deadline for its state aid investigations into tax rulings involving multinationals like Amazon, Apple, Fiat and Starbucks.
The European Commission is hunting down unlawful state aid in the tax field. George Peretz QC (Monckton Chambers) explores the consequences for taxpayers.
Christopher Morgan (KPMG) provides an update of recent developments, including: the OECD’s BEPS project; the CJEU decision in the EC’s challenge to UK cross-border relief; the Prudential Assurance case; the EC investigation into Belgium’s excess profit rulings; and news from Ireland and the US.
Nick Skerrett and Gary Barnett (Simmons & Simmons) examine the issues around EC state aid investigations following the announcement of the investigation into Belgium
Dominic Robertson (Slaughter and May) reports on the likely changes needed to group structures in light of BEPS, state aid challenges and the diverted profits tax
Chris Morgan provides an update of recent key developments, including: the EC state aid investigation into Apple, Starbucks and Fiat; CJEU judgments in two Dutch cases; and updates from Singapore, Sweden and Poland
The European Commission has opened state aid investigations into the transfer pricing arrangements of Apple, Starbucks and Fiat. Jonathan Schwarz takes a look at the important points