STATE-AID

George Peretz QC and Alfred Artley (Monckton Chambers) explain the protocol’s state aid provisions, and their significance not only for Northern Ireland but also for the UK as a whole.

Kelly Stricklin-Coutinho

Details of the European Commission’s temporary arrangement.

George Peretz KC

Alfred Artley

George Peretz QC and Alfred Artley (Monckton Chambers) explain how the Protocol will be subject to significant European oversight that could result in prolonged litigation, both domestically and at EU level.

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.

Ashley Greenbank

Even without a Budget, 2019 has been a year of significant change to the taxation of corporates, writes Ashley Greenbank (Macfarlanes).

Tim Sarson

Tim Sarson (KPMG) reviews some of the interesting developments that unfolded over the past year in the international tax arena.

Wiebe Dijkstra

Arjan Kleinhout

The judgments of the General Court in the Starbucks and Fiat cases give important guidance on some of the fundamental questions concerning the application of EU state aid rules to individual tax rulings, write Wiebe Dijkstra and Arjan Kleinhout (De Brauw Blackstone Westbroek).

Gary Richards

Robert Hartley

Gary Richards and Robert Hartley (Mishcon de Reya) focus on how OECD’s public consultation document on the ‘unified approach’ under pillar one sheds light on the future scope of the arm’s length principle.