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The Compatability of the OECD MNA with EU Fundamental Freedoms and the Case Law on Abuse

Oborin, Danila LU (2020) HARN60 20201
Department 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.
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author
Oborin, Danila LU
supervisor
organization
course
HARN60 20201
year
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},
  keyword      = {Danish Beneficial Ownership Cases Tax Abuse Tax Evasion Modified Nexus Approach OECD Fundamental Freedoms Intellectual Property Preferential Regime Research and development},
  language     = {eng},
  note         = {Student Paper},
  title        = {The Compatability of the OECD MNA with EU Fundamental Freedoms and the Case Law on Abuse},
  year         = {2020},
}