Niazi, Shafi U Khan
Bespoke tax rulings and profit shifting in the European Union assessing the EU’s options / Shafi U Khan Niazi and Richard Krever .-- , 2021
Resumen.
Widely publicised profit-shifting cases in Europe against multinationals such as Starbucks, Fiat, Apple and Amazon have caught the attention of Australian scholars and tax officials with the revelation of the direct involvement of Australian subsidiaries such as Apple in the arrangements. The profit-shifting arrangements in question are all based on favourable private rulings from tax authorities in a select group of European countries. While in theory European Union (EU) authorities have three potential weapons that can be used to attack the arrangements, to date, the European initiatives to attack the profit-shifting schemes have focused on one primarily, the EU prohibition against state aid.
EMPRESAS MULTINACIONALES
UNION EUROPEA
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
AUSTRALIA
CONVENIOS
TAX RULINGS
AYUDA ESTATAL
Krever, Richard E.
Australian Tax Forum: a journal of Taxation Policy, Law and Reform 0812-695Xv. 36, n. 3, 2021, p. 347-368
Bespoke tax rulings and profit shifting in the European Union assessing the EU’s options / Shafi U Khan Niazi and Richard Krever .-- , 2021
Resumen.
Widely publicised profit-shifting cases in Europe against multinationals such as Starbucks, Fiat, Apple and Amazon have caught the attention of Australian scholars and tax officials with the revelation of the direct involvement of Australian subsidiaries such as Apple in the arrangements. The profit-shifting arrangements in question are all based on favourable private rulings from tax authorities in a select group of European countries. While in theory European Union (EU) authorities have three potential weapons that can be used to attack the arrangements, to date, the European initiatives to attack the profit-shifting schemes have focused on one primarily, the EU prohibition against state aid.
EMPRESAS MULTINACIONALES
UNION EUROPEA
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
AUSTRALIA
CONVENIOS
TAX RULINGS
AYUDA ESTATAL
Krever, Richard E.
Australian Tax Forum: a journal of Taxation Policy, Law and Reform 0812-695Xv. 36, n. 3, 2021, p. 347-368