Jérôme Monsenego is an Associate Professor of International Tax Law. His research areas are International tax law, especially EU tax law, tax treaty law, and transfer pricing. He is currently writing a book on the interaction between the State aid rules and the methods for the allocation of the corporate tax base among multinational enterprises. He is also doing research related to the changes to the OECD transfer pricing guidelines and the OECD model tax convention that were brought by the BEPS Project.
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Fiscal State Aid and Tax Treaty Law: the puzzling decision in the McDonald’s Case* On 17 December 2018 the European Commission issued the public version of its decision in the McDonald’s case (SA.38945). The Commission found, contrary to its initial conclusion in the opening decision, that (...)
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