Thomson, Andrew
The European Commission's application of the state aid rules to tax where are we now ? / Andrew Thomson and Emma Hardwick .-- , 2017
Disponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
The E.U. concept of state aid is being applied by the European Commission to challenge tax rulings granted by E.U. Member States. Any ruling that derogates from domestic tax rules or, in the case of transfer pricing or the attribution of profits, from the arm.s length principle, may be challenged. Recent cases and decisions show that the Commission is arguably developing and applyingits own arm.s length principle when assessing whether tax rulings constitute unlawful state aid. This approach has garnered criticism, including from the U.S. Treasury Department and the Senate Finance Committee. Multinationals should review any existing tax rulings in light of the Commission.s new and evolving approach.
IMPUESTOS
GASTOS FISCALES
AYUDA ESTATAL
TAX RULINGS
PRINCIPIO DE PLENA COMPETENCIA
UNION EUROPEA
Hardwick, Emma
Journal of Taxation of Investmentsv. 34, n. 3, Spring 2017, p. 29-50
The European Commission's application of the state aid rules to tax where are we now ? / Andrew Thomson and Emma Hardwick .-- , 2017
Disponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
The E.U. concept of state aid is being applied by the European Commission to challenge tax rulings granted by E.U. Member States. Any ruling that derogates from domestic tax rules or, in the case of transfer pricing or the attribution of profits, from the arm.s length principle, may be challenged. Recent cases and decisions show that the Commission is arguably developing and applyingits own arm.s length principle when assessing whether tax rulings constitute unlawful state aid. This approach has garnered criticism, including from the U.S. Treasury Department and the Senate Finance Committee. Multinationals should review any existing tax rulings in light of the Commission.s new and evolving approach.
IMPUESTOS
GASTOS FISCALES
AYUDA ESTATAL
TAX RULINGS
PRINCIPIO DE PLENA COMPETENCIA
UNION EUROPEA
Hardwick, Emma
Journal of Taxation of Investmentsv. 34, n. 3, Spring 2017, p. 29-50