KPMG report: Accounting for income tax; EU state aid investigations

Accounting for income tax; EU state aid investigations

Recent “state aid” investigations of tax rulings issued by European Union (EU) Member States have created uncertainty for practitioners and tax executives in evaluating tax positions—some of which have been in place for many years.

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This KPMG report provides an overview of EU state aid rules, reviews the investigative and appeals process, and discusses financial accounting considerations for the changing landscape for state aid inquiries into income tax rulings.


Read a September 2015 report [PDF 162 KB] prepared by KPMG LLP: What’s News in Tax: Accounting for Income Taxes Considerations for Potential State Aid Investigations

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