The Resource BEPS en het Europese arm's-lengthbeginsel

BEPS en het Europese arm's-lengthbeginsel

Label
BEPS en het Europese arm's-lengthbeginsel
Title
BEPS en het Europese arm's-lengthbeginsel
Creator
Subject
Language
eng
Summary
This article discusses the European legal arm's length principle regarding recent international developments in the field of the OECD Base Erosion and Profit Shifting (BEPS) Action Plan. The author concludes that there are discrepancies between the explanation of the arm's length principle given by the European Commission and the one given by the European Court of Justice
Citation source
In: Weekblad fiscaal recht. - Deventer. - Vol. 145 (2016), no. 7156 ; p. 1048-1053
http://library.link/vocab/creatorName
Smit, D.S. (Daniël)
Geographic coverage
  • European Union
  • Europe
Language note
Dutch
http://library.link/vocab/subjectName
  • BEPS Project (OECD)
  • arm's length principle
  • fundamental freedoms
  • ECJ case law
  • State aid
  • ATAD
  • exit tax
  • GAAR
Label
BEPS en het Europese arm's-lengthbeginsel
Instantiates
Publication
Label
BEPS en het Europese arm's-lengthbeginsel
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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