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Allocation of burden of proof that the arm's length principle was(not) breached under the TFEU Fundamental Freedoms

Jelic, Dejan LU (2013) HARN60 20131
Department 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.
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author
Jelic, Dejan LU
supervisor
organization
course
HARN60 20131
year
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},
  keyword      = {transfer pricing,arm's length principle,burden of proof,EU Law,balanced allocation of taxing powers,abuse of law},
  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},
}