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California Polytechnic State University, San Luis Obispo

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And Arm’s Length: EU General Court’s Failure of Imagination

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Apple, State Aid, And Arm’S Length: Eu General Court’S Failure Of Imagination, David G. Chamberlain Aug 2020

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.