TNMM

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William Byrnes, Texas A&M University School of Law* (33-page draft research available on SSRN) Howdy!  Earlier today the General Court of the European Court of Justice (EGC) sided with Starbucks’…

To refresh memories, several months ago I posted part 1 of this study on Kluwer's International Tax Blog: Application of TNMM to Starbucks Roasting Operation: Seeking Comparables Through…

On June 27, 2016 the EU Commission published the long awaited Starbucks State Aid decision (see here).  The EU Commission’s decision challenges the outcome of the Advanced Pricing Agreement (APA)…