The “Arm’s Length Principle” and the Taxation of Transactions between Related Companies
The arm’s length principle is not an autonomous principle that can be applied to any […]
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Selectivity of Regional Schemes
Introduction Article 107(3)(a) areas and the outermost regions of the EU [defined in Article 349 […]
State Aid Measures May not be Funded through Discriminatory Taxes
A tax that is levied on both imported and domestic products but its revenue finances […]
Identification of the Reference Tax System: The Case of a Tax on Advertising Turnover
Turnover taxes should be levied at a single rate. Introduction This is the fourth case […]