State Aid, Tax Competition and BEPS: Comments on the European Commission's Decisions on Transfer Pricing Rulings

22 Pages Posted: 6 Apr 2017 Last revised: 22 May 2017

See all articles by Saturnina Moreno González

Saturnina Moreno González

University of Castilla-La Mancha, School of Law

Date Written: April 6, 2017

Abstract

As part of the fight against tax elusion and harmful tax competition, the European Commission has used the versatility of the Community legislation on State aid to supervise the tax ruling practices of the Member States in relation to the aggressive tax planning strategies implemented by multinational groups. In this context the aim of this work is to analyse the interpretation given to the criteria of “economic advantage” and “selectivity” by the Commission in the decisions on certain tax ruling practices as State aid, highlighting the peculiarities of this interpretation as regards the traditional explication of these criteria generally invoked by the Commission. This work also studies some of the problems arising from these decisions from the perspective of aid recovery. Finally, it reflects on the suitability and the limits of the general prohibition of State aid in tackling the problem of base erosion and profit shifting.

Keywords: State aid, economic advantage, selectivity, tax ruling, transfer pricing, aid recovery, harmul tax competition, base erosion and profit shifting

Suggested Citation

González, Saturnina Moreno, State Aid, Tax Competition and BEPS: Comments on the European Commission's Decisions on Transfer Pricing Rulings (April 6, 2017). University of Leicester School of Law Research Paper No. 17/00. Available at SSRN: https://ssrn.com/abstract=2947870

Saturnina Moreno González (Contact Author)

University of Castilla-La Mancha, School of Law ( email )

Plaza Universidad, 1
02071 Albacete, Ciudad Real 13071
Spain
+34967599200, ext. 2318 (Phone)
+0034967599216 (Fax)

Register to save articles to
your library

Register

Paper statistics

Downloads
238
rank
125,478
Abstract Views
546
PlumX Metrics