Chapter 6: International practices and the OECD
A significant upshot of the recent Commission decisions in the field of State aid is the exposure of the division between the EU and the US in relation to gov¬ernment subsidies and, more broadly, corporate taxation. Hence, this chapter will look at how the two legal orders address the issue of government subsidies and explore the reasons for their different approaches. This chapter will also compare and contrast the EU State aid regime with international practices, more specifically the WTO regime. In addition, the approach adopted by the Commission in the recent tax cases will also be assessed in the broader context of the international consensus on transfer pricing and the ALP.
You are not authenticated to view the full text of this chapter or article.
Elgaronline requires a subscription or purchase to access the full text of books or journals. Please login through your library system or with your personal username and password on the homepage.
Non-subscribers can freely search the site, view abstracts/ extracts and download selected front matter and introductory chapters for personal use.
Your library may not have purchased all subject areas. If you are authenticated and think you should have access to this title, please contact your librarian.