International. State Aid and Tax Rulings- An Assessment of the Selectivity Criterion of Article 107(1) of the TFEU in Relation to Recent Commission Transfer Pricing Decisions.

• Autores: Han Verhagen
• Localización: European taxation, ISSN 0014-3138, Vol. 57, Nº. 7, 2017, págs. 278-287
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • The author, in this article, explores whether or not the European Commission’s approach to the selectivity criterion in its recent State aid decisions in the area of transfer pricing is in line with ECJ case law.