European Union - The Recent Decisions of the European Commission on Fiscal State Aid: An Analysis from a Transfer Pricing Perspective
- European Union
- A. Miladinovic; R. Petruzzi
- International Transfer Pricing Journal, 2019 (Volume 26), No 4
- 26 June 2019
In this article, the authors aim to take a closer look at the transfer pricing aspects of some of the European Commission’s recent decisions on fiscal State aid and further discuss its views on the application of the arm’s length principle in the cases analysed so far.