000			01877nab a2200241 c 4500
999			_c144874 _d144874
003			ES-MaIEF
005			20211019100546.0
007			ta
008			211019t2021 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_964717 _aCastagna, Stefano
245		0	_aOn the European Commission's understanding of the arm's length principle in international taxation versus State aid matters _helectrónico _btreaty violations and high stakes in play _c Stefano Castagna
260			_c2021
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aThe European Union is bound to a duty of consistency between its internal policies and external action and a duty of sincere cooperation with its Member States. When addressing the status of the OECD Transfer Pricing Guidelines and the OECD arm's length principle, the European Commission has adopted two different views: one in matters of domestic income taxation of third states and its Members, and another dealing with EU State aid. This article addresses the consequences of such behaviour. It concludes that the aforementioned duties require the European Commission to deem the OECD Transfer Pricing Guidelines as the only possible implementation of the arm's length principle when addressing State aid transfer pricing matters. The European Commission can, however, still decide to engage Member States to further its positions on the matter in order to develop the understanding of the arm's length principle and the OECD Transfer Pricing Guidelines at the OECD level.
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_957949 _aPRINCIPIO DE PLENA COMPETENCIA
650		4	_944303 _aFISCALIDAD INTERNACIONAL
650		4	_948644 _aUNION EUROPEA
773	0		_9165966 _oWTJ/2021/3 _tWorld Tax Journal _w(IEF)62814 _gv. 13, n. 3, 2021, 12 p.
942			_cRE