I. Introduction It is a pleasure to introduce this special issue of the e-Competitions Bulletin relating to the State aid investigations of corporate tax arrangements. Since June 2013, when the European Commission started a number of investigations of the tax rulings practices of Member States, the tax arrangements of multinationals with subsidiaries or branches in the EU have faced scrutiny by the Commission. This special issue of the e-Competitions Bulletin focuses on the headline State aid cases concerning tax rulings in Belgium, Ireland, Luxembourg and the Netherlands. At the time of writing this foreword in June 2019, there is still significant debate about the Commission’s interpretation of economic advantage and selectivity. Given that the investigations cover a number of
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Tax rulings: An overview of EU state aid cases
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