07667nam 22004333 450 991079586620332120231110225020.090-8722-748-5(CKB)5860000000042053(MiAaPQ)EBC29236234(Au-PeEL)EBL29236234(EXLCZ)99586000000004205320220509d2022 uy 0engurcnu||||||||txtrdacontentcrdamediacrrdacarrierSelectivity and the Arm's Length Principle in EU State Aid Law1st ed.Amsterdam :IBFD Publications USA, Incorporated,2022.©2022.1 online resource (521 pages)WU - Tax Law and Policy ;v.2390-8722-747-7 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.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.WU - Tax Law and Policy Miladinovic Alexandra1572113MiAaPQMiAaPQMiAaPQBOOK9910795866203321Selectivity and the Arm's Length Principle in EU State Aid Law3846769UNINA