The European Commission's application of the state aid rules to tax where are we now ? Andrew Thomson and Emma Hardwick
By: Thomson, Andrew
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Contributor(s): Hardwick, Emma.
Material type: 
ArticlePublisher: 2017Subject(s): IMPUESTOS | GASTOS FISCALES | AYUDA ESTATAL | TAX RULINGS | PRINCIPIO DE PLENA COMPETENCIA | UNION EUROPEA
In:
Journal of Taxation of Investments v. 34, n. 3, Spring 2017, p. 29-50Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | OP 235/2017/34/3-2 (Browse shelf) | Available | OP 235/2017/34/3-2 |
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.
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