On 7 September, a lengthy case note considering the GCEU’s long awaited decision in the Apple case from Professor Ruth Mason of the University of Virginia and myself was published in both Tax Notes Federal and Tax Notes International. It may seem strange that the same article has been published in two different journals of the same publisher, but Tax Analysts (the publisher) deemed the article to be relevant to its different readerships hence putting it before its readers interested in federal tax matters and international tax matters.

In the article, which follows seven excellent articles from Ruth Mason about state aid published in Tax Notes (all available on Ruth Mason’s SSRN), we dissect the Apple judgment. Thereafter we consider its implications for state aid analysis and use of the arm’s-length standard. We also consider the drawbacks of using state aid to prevent corporate tax abuse as well as the broader implications of the case. This article is now freely available on SSRN here.