000			01571nab a2200241 c 4500
999			_c142297 _d142297
003			ES-MaIEF
005			20200806111245.0
007			ta
008			200805t2020 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_968091 _aSoom, Annika
245		0	_aDoes the European Union primary law require member states to make corresponding adjustments? _c Annika Soom
260			_c2020
500			_aResumen.
520			_aAlthough 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.
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_931085 _aARMONIZACION FISCAL
650		4	_aCONFLICTOS JURISDICCIONALES _940558
650		4	_aUNION EUROPEA _948644
773	0		_9162408 _oOP 2141-B/2020/2 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _gv. 29, Issue 2, April 2020, p. 97-103
942			_cART