The Resource Freedom of establishment and transfer pricing threats for the EU single market

Freedom of establishment and transfer pricing threats for the EU single market

Label
Freedom of establishment and transfer pricing threats for the EU single market
Title
Freedom of establishment and transfer pricing threats for the EU single market
Creator
Subject
Language
eng
Summary
This article aims to examine the arguments and conclusions made by Advocate General Bobek in his Opinion delivered on 14 December 2017 in Hornbach-Baumarkt (C-382/16) and their potential consequences for taxpayers in EU Member States. In particular, it argues that cross-border situations targeted by the arm's length principle (ALP) are comparable with purely domestic situations, which escape the burden of compliance with the ALP. The German transfer pricing rules may be considered disproportionate to the aim they pursue due to the limitation on a taxpayer's rights to provide the commercial justifications for the transactions that do not comply with the ALP resulting from the parent company's status as a shareholder
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 25 (2018), no. 4 ; p. 306-316
http://library.link/vocab/creatorName
  • Petruzzi, R
  • Buriak, S
Geographic coverage
  • European Union
  • Europe
  • International
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • arm's length principle
  • fundamental freedoms
  • discrimination
  • comparability analysis
  • territoriality principle
  • justification
  • proportionality
  • ECJ case law
Label
Freedom of establishment and transfer pricing threats for the EU single market
Instantiates
Publication
Label
Freedom of establishment and transfer pricing threats for the EU single market
Publication

Library Locations

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      52.37366609999999 4.9336932
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