The Disturbing EU State Aid Proceedings



Lowell Yoder wrote this bylined article on a European Commission investigation of whether EU member state transfer pricing rulings constitute illegal state aid. “The Commission is using novel theories to support its unprecedented actions” aimed disproportionately at US companies, Mr. Yoder wrote, calling the Commission’s approach “totally at odds with the arm’s-length standard in the OECD transfer pricing guidelines and completely incompatible with internationally accepted transfer pricing principles.”