The economics behind EU tax investigations: The way forward

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2026

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Cookies Settings

The economics behind EU tax investigations: The way forward

July 11 2017
blocks

The European Commission has made some surprising decisions in recent years about how tax rulings between multinationals and EU member states constitute state aid. In the second of this two-part series of articles, Carina Lange, senior consultant at CEG Global in the Netherlands, discusses how multinationals can maintain legal certainty and assess the risks associated with tax rulings.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

PolandPortugalItalyDirect TaxCroatiaTax DisputesCompliance ManagementSloveniaLatviaFranceSlovak RepublicLithuaniaLuxembourgDenmarkRomaniaCyprusCzech RepublicFinlandEstoniaBelgiumAustriaSpainGreeceGermanyMaltaSwedenFeatureHungaryIcelandBulgariaIrelandNetherlandsUnited KingdomITR MagazineJuly/August 2017
more across site & shared bottom lb ros

More from across our site

Direct Tax
Money large
A taxing week: Tax need not be just about revenue for governments (yes, seriously!)
In looking at the impact of taxation, money won't always be all there is to it
Sam Sholli, January 09 2026
Direct Tax
ib-australia.jpg
Australia’s TPB welcomes Andrew Orme as new secretary
Australia’s Tax Practitioners Board is set to kick off 2026 with a new secretary to head the administrative side of its regulatory activities.
Tom Ravlic, January 09 2026
Direct Tax
ireland.jpg
This week in tax: Ireland records €8.6 billion rise in tax receipts
Ireland’s Department of Finance reported increased income tax, VAT and corporation tax receipts from 2024; in other news, it’s understood that HSBC has agreed to pay the French treasury to settle a tax investigation
Sam Sholli, January 09 2026
Transfer Pricing
Australian Company Tax Return concept
IKEA announces intention to dispute A$171m ATO tax claim
The Australian Taxation Office believes the Swedish furniture company has used TP to evade paying tax it owes
Sam Sholli, January 07 2026
Indirect Tax
hmrc large
This month in indirect tax: UK supermarket loses VAT court battle
Supermarket chain Morrisons is facing a £17 million ($23 million) tax bill; in other news, Donald Trump has cut proposed tariffs
Sam Sholli, January 07 2026
Direct Tax
OECD building
Landmark pillar two side-by-side agreement reached
The controversial deal will allow US-parented groups to be carved out from key aspects of pillar two
Tom Baker, January 05 2026
Awards
ITR World Tax 2026 website - 1200x627.png
ITR World Tax 2027 and ITR Tax Awards 2026 opens for submissions
ITR invites tax firms, in-house teams, and tax professionals to make submissions for the 2027 World Tax rankings and the 2026 ITR Tax Awards globally
John Harrison, January 05 2026
Direct Tax
Federico Bertocchi .jpg
EU pillar two directive may violate freedom of establishment: academic
Pillar two was ‘weakened’ when it altered from a multinational convention agreement to simply national domestic law, Federico Bertocchi also argued
Sam Sholli, January 05 2026
Direct Tax
Gold and silver crypto currencies
Brazilian advisers warn of disputes over crypto transaction tax proposals
Imposing the tax on virtual assets is a measure that appears to have no legal, economic or statistical basis, one expert told ITR
Sam Sholli, December 23 2025
Direct Tax
trumpp large
A taxing week: Trump’s pillar two deal won’t save the project
The EU has seemingly capitulated to the US’s ‘side-by-side’ demands. This may be a win for the US, but the uncertainty has only just begun for pillar two
Sam Sholli, December 22 2025
Gift this article