On May 12, 2021, the EU General Court published its decision on linked appeals made by Luxembourg and the taxpayer Amazon against the finding of the European Commission that state aid had been granted to the company in the form of a tax ruling, resulting in non-arm’s-length transfer pricing.
Danny Beeton and Alain Goebel of Arendt & Medernach give their analyse on the recent decision of the EU General Court in the Amazon Luxembourg state aid tax ruling controversy, considering the implications for similar disputes and suggesting some planning points for multinational taxpayers.
English