Allocation of burden of proof that the arm's length principle was(not) breached under the TFEU Fundamental Freedoms
(2013) HARN60 20131Department of Business Law
- Abstract
- The topic of this work is the correlation between the protection of tax base by transfer princing rules and EU Law requirements. In particular, the question that wil be dealt with in this paper is how the burdern of proof that the arm's length principle was (not) followed by the taxpayer should be allocated in EU Law Context? Firstly, the EU Law framwork that is relevant for transfer pricing rules of EU Member States will be analyzed. Based on those findings, transfer pricing rules of particular EU Member States will be analyzed in order to determine in what way can the transfer pricing rules of The Member States breach EU Law in relation to the topic of this work.
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/3800768
- author
- Jelic, Dejan LU
- supervisor
- organization
- course
- HARN60 20131
- year
- 2013
- type
- H1 - Master's Degree (One Year)
- subject
- keywords
- transfer pricing, arm's length principle, burden of proof, EU Law, balanced allocation of taxing powers, abuse of law
- language
- English
- id
- 3800768
- date added to LUP
- 2014-01-27 10:20:09
- date last changed
- 2014-01-27 10:20:09
@misc{3800768, abstract = {{The topic of this work is the correlation between the protection of tax base by transfer princing rules and EU Law requirements. In particular, the question that wil be dealt with in this paper is how the burdern of proof that the arm's length principle was (not) followed by the taxpayer should be allocated in EU Law Context? Firstly, the EU Law framwork that is relevant for transfer pricing rules of EU Member States will be analyzed. Based on those findings, transfer pricing rules of particular EU Member States will be analyzed in order to determine in what way can the transfer pricing rules of The Member States breach EU Law in relation to the topic of this work.}}, author = {{Jelic, Dejan}}, language = {{eng}}, note = {{Student Paper}}, title = {{Allocation of burden of proof that the arm's length principle was(not) breached under the TFEU Fundamental Freedoms}}, year = {{2013}}, }