A Constructive U.S. Counter to EU State Aid Cases

5 Pages Posted: 26 Feb 2016

See all articles by Itai Grinberg

Itai Grinberg

Georgetown University Law Center

Date Written: January 11, 2016

Abstract

U.S. Treasury officials and members of Congress from both parties have expressed concern that the European Commission’s current state aid investigations are disproportionately targeting U.S.-based multinational enterprises. At the same time, a Treasury official recently suggested in congressional testimony that there are limits to what Treasury can do beyond strongly expressing its concerns to the commission. In that testimony, Treasury’s representative hinted at two specific pressure points: whether the state aid investigations could undermine U.S. tax treaties with EU member states; and whether any assessments paid by the foreign subsidiaries of U.S. MNEs as a result of state aid investigations would be creditable for U.S. income tax purposes.

JEL Classification: K33, K34

Suggested Citation

Grinberg, Itai, A Constructive U.S. Counter to EU State Aid Cases (January 11, 2016). Tax Notes International, pp. 167-170, 2016, Available at SSRN: https://ssrn.com/abstract=2737582

Itai Grinberg (Contact Author)

Georgetown University Law Center ( email )

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United States
202-661-6615 (Phone)

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