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State aid and the implications for tax

Ian Young considers recent developments in state aid and the implications for tax. He defines state aid, goes into detail about the Ireland-Apple case and ruling, as well as some other cases of interest, and touches on state aid post-Brexit.

State-of-aidIn the May 2015 edition of TAXline, I wrote about state aid and provided readers with some general background. At that time we were in the early days when the European Commission was testing whether state aid had any relevance to tax.

State aid is an EU concept designed to ensure that member states do not use their resources to undermine the competitive environment within the EU by providing a selective, financial, advantage to a particular business or sector of the economy.