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The recent decision of the European Commission on fiscal state aid an analysis from a transfer pricing perspective Alexandra Miladinovic and Raffaele Petruzzi

By: Miladinovic, Alexandra.
Contributor(s): Petruzzi, Raffaele.
Material type: ArticleArticlePublisher: 2019Subject(s): PRECIOS DE TRANSFERENCIA | AYUDA ESTATAL | UNION EUROPEAOnline resources: Click here to access online In: International Transfer Pricing Journal v. 26, n. 4, July / August 2019 Summary: In this article, the authors aim to take a closer look at the transfer pricing aspects of some of the European Commission’s recent decisions on fiscal State aid and further discuss its views on the application of the arm’s length principle in the cases analysed so far.
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Disponible únicamente en formato electrónico en la Biblioteca del IEF. Acceso con claves.

Resumen.

In this article, the authors aim to take a closer look at the transfer pricing aspects of some of the European Commission’s recent decisions on fiscal State aid and further discuss its views on the application of the arm’s length principle in the cases analysed so far.

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