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?

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?
Creator
Subject
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?
Instantiates
Publication
Label
Transfer pricing rules under the ECJ's scrutiny : green light for non-arm's length transactions?
Publication

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