000			01682nab#a2200289#c#4500
003			IEF
005			20200203184359.0
008			170404s2017 USA|| #####0 b|ENG|u
040			_aIEF
041			_aENG
100	1		_aThomson, Andrew _953904
245			_aThe European Commission's application of the state aid rules to tax _b where are we now ? _c Andrew Thomson and Emma Hardwick
260			_c2017
500			_aDisponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
650		4	_aIMPUESTOS _947460
650		4	_aGASTOS FISCALES _950212
650		4	_aAYUDA ESTATAL _932236
650		4	_aTAX RULINGS _965151
650		4	_aPRINCIPIO DE PLENA COMPETENCIA _957949
650		4	_aUNION EUROPEA _948644
520			_aThe 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.
700	1		_aHardwick, Emma _960490
773	0		_tJournal of Taxation of Investments _w51921 _gv. 34, n. 3, Spring 2017, p. 29-50
942			_cART
942			_z147666
999			_c102922 _d102922