After CJEU Now EFTA Court Too Embraces Arm's-Length Standard as a Beacon; What's Next?

5 Pages Posted: 24 Feb 2023

See all articles by Maarten Floris de Wilde

Maarten Floris de Wilde

Erasmus University Rotterdam

Ciska Wisman

Radboud University Nijmegen

Date Written: August 1, 2022

Abstract

The Court of the European Free Trade Association – the EFTA equivalent of the CJEU – now also is demarcating the room for maneuver for the Member States in company tax matters within the scope of the EEA Treaty freedoms by reference to the arm’s-length standard. The EFTA Court does so in the same way as the Court of Justice EU did in relation to the EU treaty freedoms last year in the Lexel case. Consequences may be far-reaching for the Member States’ room for maneuver in cases involving a unilaterally addressing of corporate tax avoidance.

Keywords: Court of Justice EU, Court of the European Free Trade Association, Transfer Pricing, tax avoidance, Base Erosion and Profit Shifting

JEL Classification: K34

Suggested Citation

de Wilde, Maarten Floris and Wisman, Ciska, After CJEU Now EFTA Court Too Embraces Arm's-Length Standard as a Beacon; What's Next? (August 1, 2022). Available at SSRN: https://ssrn.com/abstract=4364036 or http://dx.doi.org/10.2139/ssrn.4364036

Maarten Floris De Wilde (Contact Author)

Erasmus University Rotterdam ( email )

3000 DR Rotterdam
Netherlands
+31(0)104081647 (Phone)
+31(0)104089179 (Fax)

HOME PAGE: http://www.eur.nl/en

Ciska Wisman

Radboud University Nijmegen ( email )

Postbus 9108
Nijmegen, 6500 HK
Netherlands

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