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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

Country:
International
Author:
H. Verhagen
Issue:
European Taxation, 2017 (Volume 57), No 7
Published:
19 June 2017
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.
 
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