The Development: The EU General Court annulled the European Commission's decision in the Apple case, holding that the Commission did not prove that the Irish tax rulings in question gave rise to a selective advantage under EU...more
7/21/2020
/ Apple ,
BEPS ,
Corporate Taxes ,
EU ,
European Commission ,
Fiat ,
Government Investigations ,
Member State ,
OECD ,
Popular ,
Starbucks ,
State Aid ,
Transfer Pricing ,
Treaty on the Functioning of the European Union (TFEU)
The Background: The European Commission has opened an in-depth investigation into a specific provision of the UK-controlled foreign company rules.
The Issue: The Commission will investigate whether the UK's so-called Group...more
12/13/2017
/ Anti Tax Avoidance Directive (ATAD) ,
BEPS ,
Controlled Foreign Corporations ,
Economic and Financial Affairs Council (ECOFIN) ,
EU ,
European Commission ,
European Court of Justice (ECJ) ,
Foreign Subsidiaries ,
International Tax Issues ,
Multinationals ,
Parent Corporation ,
State Aid ,
UK