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An important question in the context of the recovery of fiscal state aid, is how the amount of the tax advantage to be recovered should be calculated. Recently, the Dutch legislator released a draft…

On 24 August 2016, the US Treasury Department issued a White Paper on “The European Commission’s Recent State Aid Investigations of Transfer Pricing Rules” (the “White Paper”), denouncing the…

“Improper and plainly undermines legal certainty and the rule of law.”  This is how four U.S. senators – including the Chairman and Ranking Member of the U.S. Senate Finance Committee – recently…