Slides for the 2023 IFA Canada Lectureship, and two appendices.
Slides for the 2023 IFA Canada Lectureship
APPENDIX 1: The first in a series of reports on EU state aid, Mason provides background on state aid law as it applies to income taxes.
APPENDIX 2: In this final installment in a series of reports on state aid, Mason evaluates the European Commission’s decisions in the recent state aid cases involving income allocation. She focuses on whether the sui generis arm’s-length standard that the commission applied in those cases will be upheld on appeal.
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