Tax Ruling Practice of the Member States under Scrutiny of the EU State Aid Rules

Abstract

The paper deals with the current developments in the assessment of tax rulings of the Member States in terms of their compatibility with the rules of European Union State aid. The paper focuses on the ongoing cases of Apple, Starbucks, Fiat and other multinational companies who, according to the European Commission, have been granted an unjustified selective advantage.

Keywords

• arm’s length principle
• state aid
• tax ruling
• transfer pricing