The Resource Does the European Union primary law require member states to make corresponding adjustments?
Does the European Union primary law require member states to make corresponding adjustments?
Resource Information
The item Does the European Union primary law require member states to make corresponding adjustments? 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 Does the European Union primary law require member states to make corresponding adjustments? 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
- Although for the time being the directive on tax dispute resolution mechanisms in the European Union has been transposed into the national legislation of the majority of Member States and there is an effective solution for transfer pricing disputes, the taxpayers may need a faster solution for double taxation arising from transfer pricing adjustments. As the double tax burden undermines the internal market, this article analyses whether the European Union primary law could provide taxpayers with a solution. The potential requirement to make a corresponding downward adjustment is analysed in the light of freedom of establishment; moreover, considering the Belgium excess profit scheme, it is also examined whether State aid rules might require a corresponding upward adjustment
- Language
- eng
- Label
- Does the European Union primary law require member states to make corresponding adjustments?
- Title
- Does the European Union primary law require member states to make corresponding adjustments?
- Language
- eng
- Summary
- Although for the time being the directive on tax dispute resolution mechanisms in the European Union has been transposed into the national legislation of the majority of Member States and there is an effective solution for transfer pricing disputes, the taxpayers may need a faster solution for double taxation arising from transfer pricing adjustments. As the double tax burden undermines the internal market, this article analyses whether the European Union primary law could provide taxpayers with a solution. The potential requirement to make a corresponding downward adjustment is analysed in the light of freedom of establishment; moreover, considering the Belgium excess profit scheme, it is also examined whether State aid rules might require a corresponding upward adjustment
- Citation source
- In: EC tax review. - Alphen aan den Rijn. - Vol. 29 (2020), no. 2 ; p. 97-103
- http://library.link/vocab/creatorName
- Soom, A
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- transfer pricing
- excess profits tax
- profit shifting
- double taxation
- corresponding adjustment
- dispute resolution
- fundamental freedoms
- State aid
- Label
- Does the European Union primary law require member states to make corresponding adjustments?
- Label
- Does the European Union primary law require member states to make corresponding adjustments?
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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/Does-the-European-Union-primary-law-require/VtcJnsZjg8U/" 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/Does-the-European-Union-primary-law-require/VtcJnsZjg8U/">Does the European Union primary law require member states to make corresponding adjustments?</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>
