APPLE

Tim Sarson

Tim Sarson (KPMG) provides your monthly round up of developments in the international tax arena.

The General Court’s decision shows the difficulties the European Commission faces in proving selective tax advantages that may constitute unlawful state aid, write George Peretz QC and Tarlochan Lall (Monckton Chambers).

Stephen Daly

A surprising decision.

Wiebe Dijkstra

Arjan Kleinhout

The judgments of the General Court in the Starbucks and Fiat cases give important guidance on some of the fundamental questions concerning the application of EU state aid rules to individual tax rulings, write Wiebe Dijkstra and Arjan Kleinhout (De Brauw Blackstone Westbroek).

Tim Sarson

Tim Sarson (KPMG) assesses the latest developments that matter in the international tax arena.

Tim Sarson

Tim Sarson (KPMG) assesses the latest developments that matter in the international tax arena.

Aisling Donohue

Aisling Donohue (mgpartners) provides an Irish perspective on one of the largest ever tax disputes to be heard by a European Court.

Shiv Mahalingham

Shiv Mahalingham (Duff & Phelps) identifies key changes to international transfer pricing guidance, regulations and case law that have occurred in the past few months.

Dominic Robertson

Isabel Taylor

Dominic Robertson and Isabel Taylor (Slaughter and May) consider the Apple state aid decision and its impact on other businesses.

News report

US tech giant Apple was granted illegal state aid by Ireland, the EC ruled on Tuesday, and must now pay up to €13bn (£11bn) in back taxes, plus interest.

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