Research Handbook on European Union Taxation Law
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Research Handbook on European Union Taxation Law

Edited by Christiana HJI Panayi, Werner Haslehner and Edoardo Traversa

Offering a comprehensive exploration of EU taxation law, this engaging Research Handbook investigates the associated legal principles in the context of both direct and indirect taxation. The important issues and debates arising from these general principles are expertly unpicked, with leading scholars examining the status quo as well as setting out a clear agenda for future research.
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Chapter 20: Transfer pricing rules and State aid law

Werner Haslehner


In this chapter, Werner Haslehner addresses the interaction of State aid law with transfer pricing rules. A number of high-profile investigations into transfer pricing arrangements approved by Member States’ authorities, including for companies such as Amazon, Apple and Starbucks, has sparked fierce debate over the existence of an EU principle of ‘arm’s length’ taxation and its possible content. The chapter examines this debate and issues pertaining to the relationship between State aid law and double taxation treaties, justifications on the basis of providing double tax relief or protection from tax avoidance and the scope of administrative discretion that State aid law needs to accord in such a highly technical area of national law as transfer pricing.

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