Tax Rulings as State Aid — Part 4 : Whose Arm's-Length Standard?

In this fourth part in a series of reports on state aid, Mason focuses on the element of “advantage” in EU state aid law, and she criticizes the European Commission's doctrinal approach to identifying advantages for state aid purposes. In particular, this article addresses the divergence between the EC's and OECD's conceptions of the arm's-length principle

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Year of publication:	2017
Authors:	Mason, Ruth
Publisher:	[2017]: [S.l.] : SSRN
Subject:	Subvention \| Subsidy \| EU-Staaten \| EU countries \| EU-Beihilferecht \| European state aid law

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Extent:	1 Online-Ressource (22 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Tax Notes, Vol. 155, No. 7, May 2017 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments May 15, 2017 erstellt
Classification:	K34 - Tax Law
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012953732