The European Commission's arm's length standard relationship and compatibility with the arm's length principle under transfer pricing Ruth Bonnici
By: Bonnici, Ruth
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Material type: 
ArticlePublisher: 2019Subject(s): PRECIOS DE TRANSFERENCIA | PRINCIPIO DE PLENA COMPETENCIA | AYUDA ESTATAL | UNION EUROPEA
In:
International Transfer Pricing Journal v. 26, n. 1, January/February 2019, p. 57-64Summary: The European Commission's Decisions on State aid have sparked an international uproar, especially in regard of the Commission's methodology and conclusions. In this article, the author seeks to provide insight into the Commission's most contentious and sustained pronouncement, namely that an autonomous arm's length standard is embedded within the main State aid provision enshrined within the Treaty on the Functioning of the European Union. The author looks into the nature of the Commission's arm's length standard, its definition and implications.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2019/1-6 (Browse shelf) | Available | ITPJ/2019/1-6 |
Disponible en formato electrónico en la Biblioteca del IEF.
Resumen.
The European Commission's Decisions on State aid have sparked an international uproar, especially in regard of the Commission's methodology and conclusions. In this article, the author seeks to provide insight into the Commission's most contentious and sustained pronouncement, namely that an autonomous arm's length standard is embedded within the main State aid provision enshrined within the Treaty on the Functioning of the European Union. The author looks into the nature of the Commission's arm's length standard, its definition and implications.
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