The Resource Will the EU's state aid regime survive BEPS?

Will the EU's state aid regime survive BEPS?

Label
Will the EU's state aid regime survive BEPS?
Title
Will the EU's state aid regime survive BEPS?
Creator
Subject
Language
eng
Summary
The European Commission has started a number of investigations into tax rulings. In this article it is argued that state aid rules have a limited but important role to play in the enforcement of proper transfer pricing techniques. National doctrine on the role of transfer pricing in the determination of taxable profit will be decisive, even if the lack of need for foreign corresponding adjustments would allow for double non-taxation in the absence of exchange of information. Genuine disparities (mismatches) between national legislations will have to be addressed via legislative action and exchange of information; the author argues that state aid will be of limited use there. On the other hand, when rulings and advanced pricing agreements (APAs) clearly divert from domestic law and case law those may be subject to full state aid scrutiny. The author points out that it will be up to the EU's courts to give guidance here. He also warns that extending the scope of state aid in the fight against harmful tax competition could backfire when the OECD's BEPS project is not carried by all major trading parties, which could harm the EU and its member states on the long run
Citation source
In: British tax review. - London. - (2015),
http://library.link/vocab/creatorName
Luja, R.H.C
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • BEPS Action Plan
  • State aid
  • advance tax ruling
  • APA
  • double non-taxation
  • transfer pricing
Label
Will the EU's state aid regime survive BEPS?
Instantiates
Publication
Label
Will the EU's state aid regime survive BEPS?
Publication

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