Double Taxation Relief, Transfer Pricing Adjustments and State Aid Law

Reference : Double Taxation Relief, Transfer Pricing Adjustments and State Aid Law


	Document type :	Parts of books : Contribution to collective works
	Discipline(s) :	Law, criminology & political science : Tax law Law, criminology & political science : European & international law
	Focus Areas :	Law / European Law
	To cite this reference:	http://hdl.handle.net/10993/28782

Title :	Double Taxation Relief, Transfer Pricing Adjustments and State Aid Law
Language :	English
Author, co-author :	Haslehner, Werner [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit >]
Publication date :	Oct-2016
Main document title :	State Aid Law and Business Taxation
Editor :	Richelle, Isabelle
	Schön, Wolfgang
	Traversa, Edoardo
Publisher :	Springer-Verlag
Collection and collection volume :	MPI Studies in Tax Law and Public Finance
Pages :	133-161
Peer reviewed :	Yes
ISBN :	978-3-662-53055-9
City :	Berlin / Heidelberg
Country :	Germany
Keywords :	[en] Double Taxation ; State Aid ; Transfer Pricing ; Tax avoidance
Abstract :	[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.
Target :	Researchers ; Professionals ; Students ; General public
Permalink :	http://hdl.handle.net/10993/28782

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