Anti-tax avoidance, Beneficial ownership, EU law, EU/EEA, GAAR, Ireland, Permanent Establishments, State Aid, United States
The Apple Case – Can You Sell What You Don’t Own?
With the General’s Court ruling on July 15, 2020, a first step has been taken in the question whether the Irish government has provided Apple with State Aid. So far, the General Court has ruled that the Commission has not been able to prove that the Irish government has provided State Aid to Apple. The…