Implications for Apple in the Lower Court Rulings in Starbucks and Fiat

Logo SSRNBy Ruth Mason

This short article discusses five major themes emerging from the EU General Court decisions in Starbucks and Fiat, namely, (1) the treatment of the arm’s-length standard, (2) implications of the decisions for Apple, (3) implications of the decisions for non-arm’s-length allocation rules in the proposed CCCTB and pending in the BEPS 2.0 negotiations, (4) whether the decisions mean that the OECD Transfer Pricing Guidelines have now been incorporated into EU law via the state-aid rules, and (5) implications of the General Court’s conceptualization of arm’s-length income allocation as analogous to the “market economic operator” test.

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By Ruth Mason, posted on Thursday November 7, 2019
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