Keywords
Apple, Ireland, Luxembourg, Amazon, Netherlands, Starbucks, Transfer Pricing, European Commission, European Coal and Steel Community Treaty
Abstract
The purpose of this Essay is to place in context the four investigations currently open in relation to tax rulings on transfer pricing and to explore the manner in which proceedings of this kind may serve to correct abuses in international taxation practice.
Recommended Citation
Richard Lyal,
Transfer Pricing Rules and State Aid,
38 Fordham Int'l L.J. 1017
(2015).
Available at: https://ir.lawnet.fordham.edu/ilj/vol38/iss4/4