State aid with a spotlight on the recent tax rulings : is the commission heading in the right direction?

Correia, Miguel GonçalvesFidalgo, Marta Lopes Ribeiro2024-07-292024-07-292022-07-202022-04-30http://hdl.handle.net/10400.14/45919engState aidThe commissionMember statesFiscal sovereigntyArm’s length principleTransfer pricingDirect taxationTaxesTFEUEuropean commissionMultinational enterpriseTax competitionHarmful tax competitionOrganisation for economic co-operation and developmentCourt of justice of the European UnionCommission’s decisionsAmazonAppleStarbucksFiatState aid with a spotlight on the recent tax rulings : is the commission heading in the right direction?master thesis203103068