Selectivity and the Arm's Length Principle in EU State Aid Law

• Record Nr.: UNINA9910795866203321
• Autore: Miladinovic Alexandra
• Pubbl/distr/stampa: Amsterdam : , : IBFD Publications USA, Incorporated, , 2022; ©2022
• ISBN: 90-8722-748-5
• Edizione: [1st ed.]
• Descrizione fisica: 1 online resource (521 pages)
• Collana: WU - Tax Law and Policy ; ; v.23
• Lingua di pubblicazione: Inglese
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Nota di contenuto: Cover -- Title -- Copyright -- Abstract -- Abbreviations -- Chapter 1: Introduction -- 1.1. Background: The Commission's view on the arm's length "principle" under article 107(1) of the Treaty on the Functioning of the European Union -- 1.2. Research question and its relevance -- 1.3. Outline -- Part 1: The Relationship between the Arm's Length Concept and the Selectivity Criterion of Article 107(1) of the TFEU -- Chapter 2: The Application of the Arm's Length Concept for Taxation Purposes -- 2.1. The arm's length concept and its application in the national tax laws -- 2.2. The application of the arm's length concept in international tax treaty law -- 2.2.1. The application of the arm's length concept as a solution for the difficulties of profit allocation in international tax treaty law -- 2.2.2. No universal principle: the arm's length concept of article 9 of the OECD Model -- 2.3. Conclusion -- Chapter 3: Is the Arm's Length Concept Inherent in the Selectivity Criterion of Article 107(1) of the TFEU? -- 3.1. Overview -- 3.2. Selectivity as the decisive criterion in the analysis of fiscal State aid -- 3.2.1. State aid and direct taxation -- 3.2.1.1. The application of the State aid prohibition to direct taxation -- 3.2.1.2. Fiscal State aid and the four conditions of article 107(1) of the TFEU -- 3.2.1.3. Conflation of criteria -- 3.2.2. The assessment of selectivity -- 3.2.2.1. An evolutionary approach to the selectivity assessment -- 3.2.2.2. The comparability analysis as the focal point in the selectivity assessment -- 3.3. No arm's length concept in the selectivity assessment -- 3.3.1. Selectivity: No assessment beyond discrimination -- 3.3.2. Analysis of ; the judgment in the Belgium and Forum 187 case -- 3.4. Conclusion.; Chapter 4: The Potential Status of the Arm's Length Concept as a General Principle of EU law and Possible Impacts on the Selectivity Analysis -- 4.1. Overview -- 4.2. Potential implications of general principles in the selectivity assessment -- 4.3. The arm's length concept as a general principle of EU law? -- 4.4. Conclusion -- Part 2: Selectivity Analysis of the National Rules on the Tax Base Determination and Related Administrative Acts -- Chapter 5: The Material Steps of the Selectivity Analysis -- 5.1. Overview -- 5.2. Comparability in the selectivity analysis -- 5.2.1. The comparison test -- 5.2.2. The basis of comparison -- 5.2.3. The relevant criteria for comparison -- 5.2.3.1. Comparison from a factual and/or a legal perspective? -- 5.2.3.2. Competitive relationship as an implicit criterion in the comparability assessment? -- 5.3. Justification and proportionality in the selectivity analysis -- 5.3.1. Justification grounds -- 5.3.2. Proportionality -- 5.3.3. No clear separation between comparability and justification in the jurisprudence -- 5.4. Value decisions in the selectivity analysis -- 5.4.1. The main sources for value decisions in the selectivity analysis -- 5.4.2. International law as a source for value decisions? -- 5.5. Conclusion -- Chapter 6: General Considerations on Comparability and Justification with Respect to the Determination of the Corporate Tax Base of Related Entities -- 6.1. Overview -- 6.2. Setting the scene: Identification of the situations and legal consequences relevant for the comparison -- 6.3. The relevant basis of comparison -- 6.3.1. Analysis of different objectives pursued by corporate income tax systems and the rules on the tax base determination -- 6.3.2. Analysis of the jurisprudence for the definition of the relevant basis of comparison -- 6.4. Comparability of different pairs of comparison.; 6.4.1. Overview -- 6.4.2. Comparability of standalone and related entities -- 6.4.3. Comparability of domestic group entities and multinational group entities -- 6.5. Analysis of inherent objectives that may qualify as justification grounds -- 6.6. Conclusion -- Chapter 7: Discrimination through National Legislation Concerning the Tax Base Determination: Selected Aspects -- 7.1. Overview -- 7.2. Limitations in the scope of application -- 7.3. Discretionary margins -- 7.3.1. Discretionary provisions -- 7.3.2. Vague legal concepts -- 7.3.3. National transfer pricing provisions including an arm's length condition: Too vague? -- 7.4. Simplification/standardization of the tax base determination -- 7.5. Specific aspects concerning the legal consequences -- 7.5.1. Selectivity considerations regarding the legal consequences of national transfer pricing provisions -- 7.5.1.1. General remarks -- 7.5.1.2. Provisions providing for upward and downward profit ­adjustments -- 7.5.1.3. Upward profit adjustments -- 7.5.1.4. Downward profit adjustments -- 7.5.1.5. Conclusion -- 7.5.2. Selectivity through equal treatment in the tax base determination -- 7.6. Conclusion -- Chapter 8: Discrimination through Individual Administrative Acts Concerning the Determination of the Corporate Tax Base -- 8.1. Overview -- 8.2. The State aid review of tax rulings and transfer pricing arrangements by the Commission and the EU courts -- 8.3. Selectivity and tax rulings -- 8.3.1. Selectivity of tax rulings as a legal instrument -- 8.3.2. Selectivity in terms of the content of tax rulings -- 8.3.3. Selectivity of tax rulings through the selective misapplication of a law or an administrative regulation -- 8.4. Selective misapplication of national transfer pricing provisions via tax rulings -- 8.4.1. Overview.; 8.4.2. Selective misapplication in cases in which Member States apply the OECD Guidelines for the interpretation of a national transfer pricing provision -- 8.4.3. Selective misapplication in cases in which the ; Member State applies individual guidelines for the interpretation of the national transfer pricing provision -- 8.4.4. Selective misapplication in cases in which there is no guidance concerning the interpretation of the national transfer pricing provision: the OECD Guidelines as a default standard for the identification of selectivity? -- 8.5. Conclusion -- Chapter 9: Conclusions -- References -- Other Titles in the WU Institute for Austrian and International Tax Law - Tax Law and Policy Series.
• Sommario/riassunto: This book investigates the relevance of the arm's length principle in and for the selectivity assessment, crucial in article 107(1) of the Treaty on the Functioning of the EU.