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
Resource Information
The item Freedom of establishment and transfer pricing threats for the EU single market 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 Freedom of establishment and transfer pricing threats for the EU single market 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 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
- Language
- eng
- 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
- 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
- justification
- proportionality
- ECJ case law
- Label
- 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
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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/Freedom-of-establishment-and-transfer-pricing/RyW3FDa01bc/" 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/Freedom-of-establishment-and-transfer-pricing/RyW3FDa01bc/">Freedom of establishment and transfer pricing threats for the EU single market</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/Freedom-of-establishment-and-transfer-pricing/RyW3FDa01bc/" 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/Freedom-of-establishment-and-transfer-pricing/RyW3FDa01bc/">Freedom of establishment and transfer pricing threats for the EU single market</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>
