TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Monday, February 5, 2018

Mason Presents Why State Aid Needs Discrimination Today At BYU

Mason (2016)Ruth Mason (Virginia) presents Why State Aid Needs Discrimination at BYU today as part of its Tax Policy Colloquium Series hosted by Cliff Fleming and Gladriel Shobe:

In August 2016, the European Union’s (EU) Commission dropped a bombshell: it would require Ireland to collect more than $14.5 billion in back taxes from Apple under anti-subsidy rules that most American tax lawyers had never even heard of—the state-aid rules. Suspicions that certain EU Member States colluded with large multinationals to help them evade other states taxes suggests the need for a supra-national authority that could curb harmful state tax practices.

At the inception of a new and potentially transformative type of tax enforcement, this Article presents economic and political arguments for a conservative approach to state aid that would preserve the requirement that to be state aid, the Member State subsidy must be discriminatory.

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