The Resource Transfer pricing rules under the ECJ's scrutiny : green light for non-arm's length transactions?
Transfer pricing rules under the ECJ's scrutiny : green light for non-arm's length transactions?
Resource Information
The item Transfer pricing rules under the ECJ's scrutiny : green light for non-arm's length transactions? 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 Transfer pricing rules under the ECJ's scrutiny : green light for non-arm's length transactions? 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 analyses the ECJ decision in Hornbach-Baumarkt (C-382/16) of 31 May 2018 and its implications for the transfer pricing legislations of EU Member States. First, to argue that cross-border transactions targeted by the arm's length principle are comparable to purely domestic ones, the article scrutinizes the situations when the application of the transfer pricing rules is domestically relevant. Second, the article examines the justification of balanced allocation of taxing powers to the restrictive measure and its possible criteria for proportionality. Finally, the article analyses whether the ECJ allows related parties to act on non-arm's length terms within the European Union
- Language
- eng
- Label
- Transfer pricing rules under the ECJ's scrutiny : green light for non-arm's length transactions?
- Title
- Transfer pricing rules under the ECJ's scrutiny : green light for non-arm's length transactions?
- Language
- eng
- Summary
- This article analyses the ECJ decision in Hornbach-Baumarkt (C-382/16) of 31 May 2018 and its implications for the transfer pricing legislations of EU Member States. First, to argue that cross-border transactions targeted by the arm's length principle are comparable to purely domestic ones, the article scrutinizes the situations when the application of the transfer pricing rules is domestically relevant. Second, the article examines the justification of balanced allocation of taxing powers to the restrictive measure and its possible criteria for proportionality. Finally, the article analyses whether the ECJ allows related parties to act on non-arm's length terms within the European Union
- Citation source
- In: International transfer pricing journal. - Amsterdam. - Vol. 25 (2018), no. 5 ; p. 349-360
- http://library.link/vocab/creatorName
-
- Buriak, S
- Petruzzi, R
- Geographic coverage
-
- International
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- transfer pricing
- ECJ case law
- arm's length principle
- fundamental freedoms
- justification
- proportionality
- Label
- Transfer pricing rules under the ECJ's scrutiny : green light for non-arm's length transactions?
- Label
- Transfer pricing rules under the ECJ's scrutiny : green light for non-arm's length transactions?
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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/Transfer-pricing-rules-under-the-ECJs-scrutiny-/p6zbMuSPe3o/" 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/Transfer-pricing-rules-under-the-ECJs-scrutiny-/p6zbMuSPe3o/">Transfer pricing rules under the ECJ's scrutiny : green light for non-arm's length transactions?</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/Transfer-pricing-rules-under-the-ECJs-scrutiny-/p6zbMuSPe3o/" 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/Transfer-pricing-rules-under-the-ECJs-scrutiny-/p6zbMuSPe3o/">Transfer pricing rules under the ECJ's scrutiny : green light for non-arm's length transactions?</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>
