Business Commons^™

Apple, State Aid, And Arm’S Length: Eu General Court’S Failure Of Imagination, David G. Chamberlain

Accounting

In this article, Chamberlain analyzes the EU General Court ruling in Apple, and examines state aid and transfer pricing in the EU, with a focus on (and as an advocate for) the existence of an autonomous arm’s-length principle.

The Economic Impact On The Local Economy Of Irrigated Agriculture In The Paso Robles Area And Potential Impacts Of The Sustainable Groundwater Management Act, Lynn Hamilton, Michael Mccullough

Agribusiness

The purpose of this study is to analyze the economic impact of the agricultural and wine industry within the Paso Robles Subbasin and AVA and San Luis Obispo County and to assess the economic impact of potential changes in the agricultural industry as a result of the Paso Robles Subbasin Groundwater Sustainability Plan that will reduce water allocations and/or increase the cost of water in the basin from 2020 – 2040 and beyond.

The Groundwater Sustainability Plan submitted to the state Department of Water Resources notes that if water use and precipitation patterns continue, the basin will be in overdraft …

How The Tax Court Can Account For Risk In Medtronic Transfer Pricing, David G. Chamberlain

Accounting

In this report, Chamberlain explores how the Tax Court, on remand in Medtronic, can address the challenge of determining arm’s-length transfer prices when one of the related parties bears substantial risk but owns no valuable intangible property.