Lienemeyer from the EC reiterates its #stateaidmantra:
"We use the same yardstick (ALP) as the OECD, we just have a different background."
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Thanks. Possible I have some words wrong but that was definitely the Commish's sentiment
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Where are you, anyway?
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(study matches affiliates - doesnt say 'small', effect relates to MNC affiliates in countries with CIT rate above average (39% in 1990s)
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This is the original study i think - https://www.sbs.ox.ac.uk/sites/default/files/Business_Taxation/Events/conferences/symposia/2007/egger-paper.pdf …
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