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Linking Rules Assessed Against European and National Legal Benchmarks - A Juridical Remedy to Mitigate Double Non-Taxation?

Frank, Oliver LU (2015) HARN60 20151
Department of Business Law
Abstract
This thesis provides a comprehensive analysis of linking rules, which were adapted as one of the alleged remedies against base erosion by the EU and the OECD. A number of issues emerge in connection with those recommended rules.
This thesis will thus assess compliance of those rules against domestic and European legal benchmarks. German national law will serve as an example of domestic integration of those linking rules. Moreover, it discusses whether measures of this kind will eventually mitigate base erosion and double non- taxation and if so, what are their benefits/drawbacks in comparison to already existing juridical tools.
Following an in-depth analysis of these recommendations, this thesis reveals that linking rules as proposed by... (More)
This thesis provides a comprehensive analysis of linking rules, which were adapted as one of the alleged remedies against base erosion by the EU and the OECD. A number of issues emerge in connection with those recommended rules.
This thesis will thus assess compliance of those rules against domestic and European legal benchmarks. German national law will serve as an example of domestic integration of those linking rules. Moreover, it discusses whether measures of this kind will eventually mitigate base erosion and double non- taxation and if so, what are their benefits/drawbacks in comparison to already existing juridical tools.
Following an in-depth analysis of these recommendations, this thesis reveals that linking rules as proposed by the OECD will in all likelihood infringe EU law. Likewise, the new linking rule of the Parent-Subsidiary Directive bears in itself certain risk to be found to violate EU law. Furthermore, these rules do arguably disqualify as anti-avoidance measures, as they do not take account of well-established principles in this field. (Less)
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author
Frank, Oliver LU
supervisor
organization
course
HARN60 20151
year
type
H1 - Master's Degree (One Year)
subject
keywords
Hybrid instruments, Linking Rules, BEPS, Action 2, OECD, Primary Rule, Secondary Rule, § 8b KStG
language
English
id
5435227
date added to LUP
2015-06-12 15:55:51
date last changed
2015-06-12 15:55:51
@misc{5435227,
  abstract     = {This thesis provides a comprehensive analysis of linking rules, which were adapted as one of the alleged remedies against base erosion by the EU and the OECD. A number of issues emerge in connection with those recommended rules.
This thesis will thus assess compliance of those rules against domestic and European legal benchmarks. German national law will serve as an example of domestic integration of those linking rules. Moreover, it discusses whether measures of this kind will eventually mitigate base erosion and double non- taxation and if so, what are their benefits/drawbacks in comparison to already existing juridical tools.
Following an in-depth analysis of these recommendations, this thesis reveals that linking rules as proposed by the OECD will in all likelihood infringe EU law. Likewise, the new linking rule of the Parent-Subsidiary Directive bears in itself certain risk to be found to violate EU law. Furthermore, these rules do arguably disqualify as anti-avoidance measures, as they do not take account of well-established principles in this field.},
  author       = {Frank, Oliver},
  keyword      = {Hybrid instruments,Linking Rules,BEPS,Action 2,OECD,Primary Rule,Secondary Rule,§ 8b KStG},
  language     = {eng},
  note         = {Student Paper},
  title        = {Linking Rules Assessed Against European and National Legal Benchmarks - A Juridical Remedy to Mitigate Double Non-Taxation?},
  year         = {2015},
}