000			01715nab a2200277 c 4500
003			ES-MaIEF
005			20181025104307.0
007			ta
008			181023t2018 ne |||woo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_966110 _aPetruzzi, Raffaele
245			_aFreedom of establishment and transfer pricing threats for the EU single market _c Raffaele Petruzzi and Svitlana Buriak
260			_c2018
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aThis article aims to examine the arguments and conclusions made by Advocate General Bobek in his Opinion delivered on 14 December 2017 in Hornbach-Baumarkt (C-382/16) and their potential consequences for taxpayers in EU Member States. In particular, it argues that cross-border situations targeted by the arm's length principle (ALP) are comparable with purely domestic situations, which escape the burden of compliance with the ALP. The German transfer pricing rules may be considered disproportionate to the aim they pursue due to the limitation on a taxpayer's rights to provide the commercial justifications for the transactions that do not comply with the ALP resulting from the parent company's status as a shareholder.
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_962796 _aOPERACIONES TRANSFRONTERIZAS
650		4	_947874 _aOPERACIONES INTRACOMUNITARIAS
650		4	_951249 _aLIBERTAD DE ESTABLECIMIENTO Y SERVICIOS
650		4	_948644 _aUNION EUROPEA
700	1		_966111 _aBuriak, Svitlana
773	0		_973749 _oITPJ _tInternational Transfer Pricing Journal _w(IEF)65014 _x 385-3074 _g v. 25, n. 4, July/August 2018, p. 306-316
942			_cRE
999			_c139153 _d139153