Does the European Union primary law require member states to make corresponding adjustments? Annika Soom
By: Soom, Annika
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Material type: 
ArticlePublisher: 2020Subject(s): PRECIOS DE TRANSFERENCIA | ARMONIZACION FISCAL | CONFLICTOS JURISDICCIONALES | UNION EUROPEA
In:
EC Tax Review v. 29, Issue 2, April 2020, p. 97-103Summary: Although for the time being the directive on tax dispute resolution mechanisms in the European Union has been transposed into the national legislation of the majority of Member States and there is an effective solution for transfer pricing disputes, the taxpayers may need a faster solution for double taxation arising from transfer pricing adjustments. As the double tax burden undermines the internal market, this article analyses whether the European Union primary law could provide taxpayers with a solution. The potential requirement to make a corresponding downward adjustment is analysed in the light of freedom of establishment; moreover, considering the Belgium excess profit scheme, it is also examined whether State aid rules might require a corresponding upward adjustment.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141-B/2020/2-5 (Browse shelf) | Available | OP 2141-B/2020/2-5 |
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Resumen.
Although for the time being the directive on tax dispute resolution mechanisms in the European Union has been transposed into the national legislation of the majority of Member States and there is an effective solution for transfer pricing disputes, the taxpayers may need a faster solution for double taxation arising from transfer pricing adjustments. As the double tax burden undermines the internal market, this article analyses whether the European Union primary law could provide taxpayers with a solution. The potential requirement to make a corresponding downward adjustment is analysed in the light of freedom of establishment; moreover, considering the Belgium excess profit scheme, it is also examined whether State aid rules might require a corresponding upward adjustment.
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