The Resource Stateless income, state aid and the (which?) arm's length principle
Stateless income, state aid and the (which?) arm's length principle
Resource Information
The item Stateless income, state aid and the (which?) arm's length principle 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 Stateless income, state aid and the (which?) arm's length principle 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 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
- Language
-
- eng
- eng
- Label
- Stateless income, state aid and the (which?) arm's length principle
- Title
- Stateless income, state aid and the (which?) arm's length principle
- Language
-
- eng
- 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
- Note
- 20161129
- Label
- Stateless income, state aid and the (which?) arm's length principle
- Note
- 20161129
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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/Stateless-income-state-aid-and-the-which/NoIPBwQE5QA/" 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/Stateless-income-state-aid-and-the-which/NoIPBwQE5QA/">Stateless income, state aid and the (which?) arm's length principle</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/Stateless-income-state-aid-and-the-which/NoIPBwQE5QA/" 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/Stateless-income-state-aid-and-the-which/NoIPBwQE5QA/">Stateless income, state aid and the (which?) arm's length principle</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>
