Reference : Double Taxation Relief, Transfer Pricing Adjustments and State Aid Law
Parts of books : Contribution to collective works
Law, criminology & political science : Tax law
Law, criminology & political science : European & international law
Law / European Law
http://hdl.handle.net/10993/28782
Double Taxation Relief, Transfer Pricing Adjustments and State Aid Law
English
Haslehner, Werner mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit >]
Oct-2016
State Aid Law and Business Taxation
Richelle, Isabelle
Schön, Wolfgang
Traversa, Edoardo
Springer-Verlag
MPI Studies in Tax Law and Public Finance
133-161
Yes
978-3-662-53055-9
Berlin / Heidelberg
Germany
[en] Double Taxation ; State Aid ; Transfer Pricing ; Tax avoidance
[en] This contribution explores the influence of state aid law on tax measures for the provision of relief from double taxation and the consequences of its application to transfer pricing adjustments. In particular, it analyses the compatibility of measures that prevent merely virtual double taxation and transfer pricing adjustments that might result in “white income”. It also reviews the merits of the Commission’s claim that Member States have to apply the arm’s length standard to transfer pricing adjustments as a matter of State aid law.
Researchers ; Professionals ; Students ; General public
http://hdl.handle.net/10993/28782

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