Contribution to collective works (Parts of books)
Transfer pricing rules and State aid law
Haslehner, Werner
2020In Panayi, Christiana HJI; Haslehner, Werner; Traversa, Edoardo (Eds.) Research Handbook European Union Taxation Law
Peer reviewed
 

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Keywords :
State aid; arm's length standard; transfer pricing; tax rulings; double taxation; double taxation treaties; administrative discretion
Abstract :
[en] This contribution addresses the interaction of State aid law with transfer pricing rules. A number of high-profile investigations into transfer pricing arrangements approved by Member States’ authorities, including for companies like Amazon, Apple, and Starbucks has sparked fierce debate over the existence of an EU principle of “arm’s length” taxation and its possible content. The chapter examines this debate and issues pertaining to the relationship between State aid law and double taxation treaties, justifications on the basis of providing double tax relief or protection from tax avoidance, and the scope of administrative discretion that State aid law needs to accord in a highly technical area of national law such as transfer pricing.
Disciplines :
Tax law
European & international law
Author, co-author :
Haslehner, Werner  ;  University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit
External co-authors :
no
Language :
English
Title :
Transfer pricing rules and State aid law
Publication date :
January 2020
Main work title :
Research Handbook European Union Taxation Law
Editor :
Panayi, Christiana HJI
Haslehner, Werner  
Traversa, Edoardo
Publisher :
Edward Elgar, Cheltenham, United Kingdom
ISBN/EAN :
978-1-78811-083-9
Pages :
430-450
Peer reviewed :
Peer reviewed
Focus Area :
Law / European Law
Available on ORBilu :
since 25 February 2020

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