Loading...

Multinational Enterprises European State Aid and Transfer Pricing

A Study of the Application of EU State Aid Law to Transfer Pricing and Allocati

Dr. Paulina Szotek-Ververken

Uw bestelling
Multinational Enterprises European State Aid and Transfer Pricing
€ 124,75 € 135,98
Levertijd:voor 12.00 uur besteld, morgen verzonden.
    • Gratis verzending
    • Achteraf betalen
    • 14 dagen retourrecht
  • Boek
  • |
  • 7 dec. 2020
  • |
  • Bestelcode 9789012406673
The assessment of transfer pricing and rules on allocation of income to permanent establishments (PEs) applicable to multinational enterprises (MNEs) under European State aid law is one of the most relevant and challenging topics in tax environment. This book presents an in-depth analysis of questions raised by the European Commission (EC) in relation to specific intra-group transactions and dealings that are within the scope of high-profile cases along with recommendations for a new and improved legal analytical framework to assess transfer pricing and income allocation measures under European State aid law.
The core elements of this fundamental analysis include the following:

1. Analysing a difficult relationship between European State aid law and fiscal principles based on the work of the Organisation for Economic Co-operation and Development (OECD) and as implemented or adhered to by the Member States of the European Union (EU Member States).

2. Examining possibilities for achieving a reconciliation between the fiscal national and international frameworks based on the OECDs work and the ECs legal analytical approach under European State aid rules.

3. Offering suggestions for the values and legal approaches that the ECs legal analytical framework should fulfil in order to respect national fiscal sovereignty and fiscal sensitivity of the measures being assessed, and that would ensure that competition in the European Union (EU) is not violated.

The detailed analysis will be of relevance for the EC and European Courts. They could become inspired by these recommendations and consider the impact of State aid law on direct taxation, i.e. principles, rules, administrative practices, and guidelines on the taxation of MNEs. This analysis will also be welcomed by EU Member States and their national relevant (tax) authorities that need to reconcile both legal frameworks within their national laws and administrative practices, as well as for national judges and lawyers who apply European State aid and the OECD transfer pricing and income allocation frameworks to national fiscal provisions. This book is also directed at society as a whole, as it contributes to the transparency of the State aid framework used to analyse transfer pricing and income allocation rules.
Productdetails
Bestelcode9789012406673
ProducttypeBoek
Aantal pagina’s612
BestelvormLosse verkoop
SubtitelA Study of the Application of EU State Aid Law to Transfer Pricing and Allocati
Book TypeW-boek
Levertijdvoor 12.00 uur besteld, morgen verzonden.
BeschikbaarheidLeverbaar
Publication date (product detail)7 dec. 2020
NUR code826
Name of seriesFiscaal Wetenschappelijke Reeks
AuthorsDr. Paulina Szotek-Ververken
Edition2020