On 4 October 2017, the European Commission (EC) continued its ongoing challenges to Member States’ transfer pricing tax regimes by advancing two high profile cases to the next stages.
In the Apple case, it referred Ireland to the Court of Justice of the European Union (CJEU) for failing to enforce an August 2016 State aid recovery decision. In the Amazon case, the EC announced its conclusion that Luxembourg’s tax treatment of Amazon gave rise to unlawful State aid.
