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Liza Lovdahl Gormsen

This book explores whether the European Commission’s (the ‘Commission’) recent tax rulings in relation to Member States’ advance pricing arrangements (APAs) reflect a genuine problem of illegal State aid under Article 107 of the Treaty on the Functioning of the European Union (TFEU) or whether the Commission is actually using the State aid rules to harmonise national tax systems in a manner that is contrary to the Treaty.

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Liza Lovdahl Gormsen

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Liza Lovdahl Gormsen

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Liza Lovdahl Gormsen

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Xavier Oberson

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Xavier Oberson

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Xavier Oberson

Chapter 1 is general introduction to the topic.

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Xavier Oberson

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Xavier Oberson

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Ainsley Elbra and Richard Eccleston

Blatant corporate tax avoidance has attracted the ire of politicians, citizens and consumers the world over in recent years. Since the financial crisis of 2008, international taxation has become a mainstream political issue championed by social justice campaigners and the progressive press the world over. Globally, governments and intergovernmental organisations have announced a range of reforms designed to ensure that MNCs pay their ‘fair share’ of tax, while some of the world’s most powerful and profitable firms have been subjected to multibillion-dollar fines.