The Resource Inter-country equity and intra-group transactions at EU level : an analysis of the CCCTB Proposal and ECJ Tax Cases

Inter-country equity and intra-group transactions at EU level : an analysis of the CCCTB Proposal and ECJ Tax Cases

Label
Inter-country equity and intra-group transactions at EU level : an analysis of the CCCTB Proposal and ECJ Tax Cases
Title
Inter-country equity and intra-group transactions at EU level : an analysis of the CCCTB Proposal and ECJ Tax Cases
Creator
Subject
Language
  • eng
  • eng
Summary
The article looks at the erosion of national corporate tax bases achieved through intra-group transactions involving affiliated companies located in different Member States. The article first addresses the group cases in which the ECJ initially considered from an host country perspective the intra-group transactions between affiliated companies in connection to payments of intra-group interest in the context of the so-called thin-capitalization cases. The article then discusses the group cases in which the Court extended the host country analysis to intra-group profit transfers that can be made under group contribution regimes, or that are carried out through intra-group allocations of financial costs. The article then addresses the group cases decided by the Court from a home country perspective that involved recognition by the parent company of tax situations of foreign-controlled companies. Finally the article verifies how the recent CCCTB Proposal impacts on the rules relating to intra-group transactions that derive from the case law of the ECJ as discussed in the article
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 21 (2012),
http://library.link/vocab/creatorName
Garbarino, C
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • CCCTB
  • intra-group financing
  • ECJ case law
  • thin capitalization
Label
Inter-country equity and intra-group transactions at EU level : an analysis of the CCCTB Proposal and ECJ Tax Cases
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2012/E-F/ECTARE/5_248-261.zip
Publication
Note
20130111

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