| Description |
1 online resource (521 p.) |
| Series |
WU - Tax Law and Policy Ser. ; v.23 |
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WU - Tax Law and Policy Ser
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| Contents |
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 |
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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 |
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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 |
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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 |
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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 |
| Summary |
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 |
| Notes |
5.4.2. International law as a source for value decisions? |
| Subject |
Arms-length transactions.
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Arms-length transactions
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| Form |
Electronic book
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| ISBN |
9789087227487 |
|
9087227485 |
|
