The Consequence of the Tax Autonomy of Member States
Introduction The favourable tax treatment of multinational companies has long been in the sights of […]
Introduction The favourable tax treatment of multinational companies has long been in the sights of […]
Introduction In 2016, the Commission found, in decision 2016/1699, that advance tax rulings [ATRs] that […]
The assessment of the Commission in an “opening decision” is only provisional. The Commission is […]