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Brooklyn Journal of International Law
European Commission; Apple Inc.; EU Member States; Fiscal policies; Tax regulations; General Court of the European Union; U.S. Department of the Treasury; European Community; Harmonization; European Union (EU); EU Single Market; Treaty of the European Union (TFEU); Treaty Establishing the European Community; Organization for Economic and Development (OECD); International Monetary Fund (IMF); Foreign direct investment; Ireland; Google; Facebook; Transfer Pricing Guidelines; Transactional net margin method; transactional profit split; International tax system
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Tax In The World Of Antitrust Enforcement: European Commission’S State Aid Investigations Into Eu Member States’ Tax Rulings, Nina Hrushko
Tax In The World Of Antitrust Enforcement: European Commission’S State Aid Investigations Into Eu Member States’ Tax Rulings, Nina Hrushko
Brooklyn Journal of International Law
In August 2016, after a two-year investigation, the European Commission issued a negative State aid ruling against Ireland, finding that the country had provided illegal tax benefits to Apple Inc. and requesting the government to collect €13 billion in retroactive taxes from the company. This decision sparked a heated debate around the globe about the European Commission’s authority to interfere into the individual EU Member States’ fiscal policies and order retroactive tax recoveries. This Note explores the application of EU State aid rules to tax laws and, in particular, EU Member States’ tax rulings, and discusses the European Commission’s investigations …