The EU Commission has released a short internal working paper on state aid and tax ruling (www.bit.ly/25IdR2k). Tax barrister Kelly Stricklin-Coutinho (39 Essex Chambers) said that the paper adds little that is new but it does show that ‘the Commission is particularly interested in finance companies, and that their focus is on breaches of the arm’s length principle which they would regard as “manifest” breaches'.
The EU Commission has released a short internal working paper on state aid and tax ruling (www.bit.ly/25IdR2k). Tax barrister Kelly Stricklin-Coutinho (39 Essex Chambers) said that the paper adds little that is new but it does show that ‘the Commission is particularly interested in finance companies, and that their focus is on breaches of the arm’s length principle which they would regard as “manifest” breaches'.
.jpg?sfvrsn=335a554c_0 "300 x 250 (MPU)")