The Resource Analysing the European Commission's final decisions on Apple, Starbucks, Amazon and Fiat Finance & Trade
Analysing the European Commission's final decisions on Apple, Starbucks, Amazon and Fiat Finance & Trade
Resource Information
The item Analysing the European Commission's final decisions on Apple, Starbucks, Amazon and Fiat Finance & Trade represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Analysing the European Commission's final decisions on Apple, Starbucks, Amazon and Fiat Finance & Trade represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This article addresses the issues which stem from the State aid investigations opened by the European Commission (EC) against Luxembourg, Ireland and the Netherlands, concerning aid granted in the form of tax base reduction to certain undertakings, namely Apple Inc., Amazon, Starbucks and Fiat Finance and Trade (FFT). Furthermore, this article analyses the Commission's main line of argument in these State aid investigations that is, acceptance by the Netherlands, Ireland and Luxembourg, of the proposed calculation of the taxable base of these multinational enterprises (MNEs) which do not reflect normal market conditions, may result in State aid, in that it will offer a more favourable treatment to the MNE compared to the treatment other undertakings would normally receive under the Member States' "normal" tax system. In arriving at what would constitute normal market conditions, the EC uses two benchmarks namely, the internationally accepted standard, the arm's length principle and the prudent independent market operator (PIMO), which makes its first appearance in these investigations
- Language
- eng
- Label
- Analysing the European Commission's final decisions on Apple, Starbucks, Amazon and Fiat Finance & Trade
- Title
- Analysing the European Commission's final decisions on Apple, Starbucks, Amazon and Fiat Finance & Trade
- Language
- eng
- Summary
- This article addresses the issues which stem from the State aid investigations opened by the European Commission (EC) against Luxembourg, Ireland and the Netherlands, concerning aid granted in the form of tax base reduction to certain undertakings, namely Apple Inc., Amazon, Starbucks and Fiat Finance and Trade (FFT). Furthermore, this article analyses the Commission's main line of argument in these State aid investigations that is, acceptance by the Netherlands, Ireland and Luxembourg, of the proposed calculation of the taxable base of these multinational enterprises (MNEs) which do not reflect normal market conditions, may result in State aid, in that it will offer a more favourable treatment to the MNE compared to the treatment other undertakings would normally receive under the Member States' "normal" tax system. In arriving at what would constitute normal market conditions, the EC uses two benchmarks namely, the internationally accepted standard, the arm's length principle and the prudent independent market operator (PIMO), which makes its first appearance in these investigations
- Citation source
- In: EC tax review. - Alphen aan den Rijn. - Vol. 26 (2017), no. 1 ; p. 23-35
- http://library.link/vocab/creatorName
- Cachia, F
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- State aid
- EU law
- investigation
- arm's length principle
- advance tax ruling
- Label
- Analysing the European Commission's final decisions on Apple, Starbucks, Amazon and Fiat Finance & Trade
- Label
- Analysing the European Commission's final decisions on Apple, Starbucks, Amazon and Fiat Finance & Trade
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Analysing-the-European-Commissions-final/ryxVBl5gL_Q/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Analysing-the-European-Commissions-final/ryxVBl5gL_Q/">Analysing the European Commission's final decisions on Apple, Starbucks, Amazon and Fiat Finance & Trade</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Analysing-the-European-Commissions-final/ryxVBl5gL_Q/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Analysing-the-European-Commissions-final/ryxVBl5gL_Q/">Analysing the European Commission's final decisions on Apple, Starbucks, Amazon and Fiat Finance & Trade</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
