000			01701nab a2200277 c 4500
999			_c145435 _d145435
003			ES-MaIEF
005			20220927181308.0
007			ta
008			220217t2021 at ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aNiazi, Shafi U Khan _963920
245		0	_aBespoke tax rulings and profit shifting in the European Union _bassessing the EU’s options _c Shafi U Khan Niazi and Richard Krever
260			_c2021
500			_aResumen.
520			_aWidely publicised profit-shifting cases in Europe against multinationals such as Starbucks, Fiat, Apple and Amazon have caught the attention of Australian scholars and tax officials with the revelation of the direct involvement of Australian subsidiaries such as Apple in the arrangements. The profit-shifting arrangements in question are all based on favourable private rulings from tax authorities in a select group of European countries. While in theory European Union (EU) authorities have three potential weapons that can be used to attack the arrangements, to date, the European initiatives to attack the profit-shifting schemes have focused on one primarily, the EU prohibition against state aid.
650		4	_aEMPRESAS MULTINACIONALES _943600
650		4	_aUNION EUROPEA _948644
650		4	_aEROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS _963148
650		4	_aAUSTRALIA _932206
650		4	_aCONVENIOS _941141
650		4	_aTAX RULINGS _965151
650		4	_aAYUDA ESTATAL _932236
700	1		_aKrever, Richard E. _924255
773	0		_9166515 _oOP 1867/2021/3 _tAustralian Tax Forum: a journal of Taxation Policy, Law and Reform _w(IEF)103415 _x 0812-695X _gv. 36, n. 3, 2021, p. 347-368
942			_cART