EU Investigating Dutch Tax Rulings Granted To Shell

Law360 (December 4, 2019, 1:01 PM EST) -- Shell has been placed under investigation by the European Commission for possibly illegal tax rulings granted by the Netherlands, the company confirmed Wednesday.

The European Union's enforcement arm is looking into whether two Dutch tax rulings granted to Shell constituted illegal state aid under the bloc's rules. (AP)  At issue are two tax rulings the Netherlands granted to the company in 2004 and renewed in 2015, clearing the structure Shell used to disburse dividend payments to non-Dutch shareholders. According to the commission, the structure allowed the shareholders to avoid Dutch withholding tax, and it is now investigating whether the rulings constituted...

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