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A Method Inside The Madness: Understanding The European Union State Aid And Taxation Rulings, Christopher Bobby
A Method Inside The Madness: Understanding The European Union State Aid And Taxation Rulings, Christopher Bobby
Chicago Journal of International Law
International headlines have been consumed with the proliferation of international tax havens and “sweetheart deals” given to multinational companies with the hopes that they would invest in a given country. In response to such concerns, the E.U. Commission has issued a spate of decisions in which it concludes that certain taxation rulings given by State Members to international corporations constitute illegal state aid. These decisions have both befuddled and outraged various parties in the international community, including states and multinational corporations, who claim that the Commission is acting both unilaterally and without precedent. This Comment surveys the applicable case law …
Inversions, Related Party Expenditures, And Source Taxation: Changing The Paradigm For The Taxation Of Foreign And Foreign-Owned Businesses, Julie Roin
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