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Double Taxation Relief, Transfer Pricing Adjustments and State Aid Law

  • Werner HaslehnerEmail author
Chapter
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Part of the MPI Studies in Tax Law and Public Finance book series (MPISTUD, volume 6)

Abstract

This contribution explores the influence of state aid law on tax measures for the provision of relief from double taxation and the consequences of its application to transfer pricing adjustments. In particular, it analyses the compatibility of measures that prevent merely virtual double taxation and transfer pricing adjustments that might result in “white income”. It also reviews the merits of the Commission’s claim that Member States have to apply the arm’s length standard to transfer pricing adjustments as a matter of State aid law.

Keywords

Transfer Price Multinational Enterprise Fundamental Freedom Double Taxation Foreign Income 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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Copyright information

© Springer-Verlag Berlin Heidelberg 2016

Authors and Affiliations

  1. 1.University of LuxembourgLuxembourgLuxembourg

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