The ECJ Final Decision in Apple – A Key Milestone in the EU Fight against Tax Avoidance
Update created: 15 September 2024
On 10 September 2024, the ECJ ruled that the European Commission was correct to decide in 2016 that Ireland granted unlawful State aid to Apple. This note looks into the Apple State aid case history, indicates the final ECJ decision and offers few initial thoughts on the outcome.
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OECD Pillar One Reform and the European Union: Do good things come to those who wait?
Update created: 6 September 2024
Pillar One’s success is heavily dependent on US participation in the Multilateral Convention implementing Amount A, which is currently hanging by a thread in view of the upcoming US presidential and congressional elections. This note presents the current Pillar One landscape and discusses the bras de fer between the European Union and the United States in this respect.
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