The Compatability of the OECD MNA with EU Fundamental Freedoms and the Case Law on Abuse
(2020) HARN60 20201Department of Business Law
- Abstract
- The OECD Modified Nexus Approach (MNA) as found in BEPS Action 5 is the preferred method for implementing an IP regime. By linking IP-related expenditures to tax benefits, the approach redefined substance with the aim to prevent tax base erosion which could occur in lenient IP regimes. The approach is implemented in Member States of the European Union.
This essay investigates whether the implementation of the MNA in EU Member States, which are bound by EU law, carries any incompatibility in the realm of EU fundamental freedoms. Furthermore, the MNA is also benchmarked against the EU case law on abuse, after it was arguably altered after the Danish cases of 2019.
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/9011635
- author
- Oborin, Danila LU
- supervisor
- organization
- course
- HARN60 20201
- year
- 2020
- type
- H1 - Master's Degree (One Year)
- subject
- keywords
- Danish Beneficial Ownership Cases Tax Abuse Tax Evasion Modified Nexus Approach OECD Fundamental Freedoms Intellectual Property Preferential Regime Research and development
- language
- English
- id
- 9011635
- date added to LUP
- 2020-06-15 09:33:06
- date last changed
- 2020-08-01 03:40:11
@misc{9011635, abstract = {{The OECD Modified Nexus Approach (MNA) as found in BEPS Action 5 is the preferred method for implementing an IP regime. By linking IP-related expenditures to tax benefits, the approach redefined substance with the aim to prevent tax base erosion which could occur in lenient IP regimes. The approach is implemented in Member States of the European Union. This essay investigates whether the implementation of the MNA in EU Member States, which are bound by EU law, carries any incompatibility in the realm of EU fundamental freedoms. Furthermore, the MNA is also benchmarked against the EU case law on abuse, after it was arguably altered after the Danish cases of 2019.}}, author = {{Oborin, Danila}}, language = {{eng}}, note = {{Student Paper}}, title = {{The Compatability of the OECD MNA with EU Fundamental Freedoms and the Case Law on Abuse}}, year = {{2020}}, }