LEADER 07667nam 22004333 450 001 9910820622703321 005 20231110225020.0 010 $a90-8722-748-5 035 $a(CKB)5860000000042053 035 $a(MiAaPQ)EBC29236234 035 $a(Au-PeEL)EBL29236234 035 $a(EXLCZ)995860000000042053 100 $a20220509d2022 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aSelectivity and the Arm's Length Principle in EU State Aid Law 205 $a1st ed. 210 1$aAmsterdam :$cIBFD Publications USA, Incorporated,$d2022. 210 4$d©2022. 215 $a1 online resource (521 pages) 225 1 $aWU - Tax Law and Policy ;$vv.23 311 $a90-8722-747-7 327 $aCover -- 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. 327 $aChapter 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. 327 $a6.4.1.?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. 327 $a8.4.2.?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. 330 $aThis book investigates the relevance of the arm's length principle in and for the selectivity assessment, crucial in article 107(1) of the Treaty on the Functioning of the EU. 410 0$aWU - Tax Law and Policy 700 $aMiladinovic$b Alexandra$01646145 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910820622703321 996 $aSelectivity and the Arm's Length Principle in EU State Aid Law$93993002 997 $aUNINA