European Union - Bridging the CCCTB and the Arm’s Length Principle – A Value Chain Analysis Approach

• Autores: René Offermans, Steef Huibregtse, Louan Verdoner, Jan Jakub Michalek
• Localización: European taxation, ISSN 0014-3138, Vol. 57, Nº. 11, 2017, págs. 466-480
• Idioma: inglés
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• Resumen

  • This article provides an analysis of the proposals for a common consolidated tax base (CCTB) and common consolidated corporate tax base (CCCTB) in the European Union in the context of transfer pricing, concluding that a value chain analysis approach is the only possible means of aligning the CCCTB rules with the arm’s length principle