The Resource Stateless income, state aid and the (which?) arm's length principle

Stateless income, state aid and the (which?) arm's length principle

Label
Stateless income, state aid and the (which?) arm's length principle
Title
Stateless income, state aid and the (which?) arm's length principle
Creator
Subject
Language
eng
Summary
This article discusses the tax rulings paragraph of the recent Commission Notice on State Aid, as well as the meaning of the (fiscal) arm's length principle in secondary EU law, the Commission's application of the arm's length principle for State aid purposes in the McDonald's case, the Belgian excess profits scheme case and the Apple case, and the ramifications of the envisaged automatic exchange of tax rulings within the EU
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 44 (2016), no. 11 ; p. 791-801
http://library.link/vocab/creatorName
Wattel, P.J
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • stateless income
  • State aid
  • arm's length principle
  • automatic exchange of information
  • ECJ case law
  • treaty interpretation
Label
Stateless income, state aid and the (which?) arm's length principle
Instantiates
Publication
Label
Stateless income, state aid and the (which?) arm's length principle
Publication

Library Locations

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