Tuesday, March 28, 2017
Ruth Mason (Virginia) presents A U.S. Perspective on State Aid at the University of Luxembourg today:
Tax Rulings as State Aid FAQ, 154 Tax Notes 451 (Jan. 23, 2017):
In this report, the first in a series of reports on EU state aid, Mason provides background on state aid law as it applies to income taxes, including the legal standard, recovery mechanism, and case selection by the Commission.
State Aid Special Report — Part 2: Legitimate Expectations, 154 Tax Notes 615 (Jan. 30, 2017):
In this report, the second in a series of reports on EU state aid, Mason evaluates the claims Treasury’ made in its White Paper that recovery in the recent tax ruling cases would violate taxpayers’ legitimate expectations that those rulings did not constitute state aid.
Special Report on State Aid — Part 3: Apple, 154 Tax Notes 735 (Feb. 6, 2017):
This is Part three in a multi-part Special Report on state aid. It provides detailed analysis and critical commentary on the EU Commission's recent ruling against Ireland in the Apple state-aid case.