U.S. Skeptical About Permanent Safe Harbor for GLOBE Tax Framework
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Amazon and the Future of State Aid Law in Direct Tax Matters
Leopoldo Parada examines the Court of Justice of the European Union’s rejection of the European Commission’s use of an autonomous EU arm’s-length standard and the Court’s move to set limits on the use of the OECD transfer pricing guidelines to identify a selective advantage under EU state aid law in the Court’s recent Amazon decision.
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