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Selectivity in State Aid Law and the Methods for the Allocation of the Corporate Tax Base

Selectivity in State Aid Law and the Methods for the Allocation of the Corporate Tax Base

  • Author:
  • Publisher: Kluwer Law International
  • ISBN: 9789041194138
  • Published In: June 2018
  • Format: Hardback
  • Jurisdiction: European Union ? Disclaimer:
    Countri(es) stated herein are used as reference only

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  • Description 
  • Contents 
  • Details

    Foreword by Professor Frans Vanistendael

    Selectivity in State Aid Law and the Methods for the Allocation of the Corporate Tax Base analyses the theoretical issues that arise when applying the selectivity test in State aid law to three methods for the allocation of the corporate tax base between the members of multinational enterprises. High-profile cases before the European Commission and the EU courts have indeed intensified scrutiny of the link between State aid law and the taxation of multinational enterprises. Certain decisions have raised questions about fiscal sovereignty and the interpretation of the rules on State aid – in particular the notion of selectivity – which have not been addressed in detail by the existing research. The combination of the evolution of the notion of selectivity in State aid law, on the one hand, and the need to adapt the rules for the taxation of the profits of multinational enterprises to the modern economy, on the other hand, makes it necessary to assess whether existing, as well as alternative rules for the allocation of the corporate tax base might entail a selective treatment.

    What’s in this book:

    This book responds to the need for research in the area of State aid law applied to taxation of the income of multinational enterprises, focusing on the crucial concept of selectivity. The analysis proceeds with a detailed investigation of the application of the selectivity test in State aid law to three methods for the allocation of the corporate tax base between the members of multinational enterprises:

    • the arm’s length principle;
    • transfer pricing safe harbours; and
    • systems of formula apportionment.

    This research project is conducted at a theoretical level, without considering national provisions or particular tax treaties. The author suggests an analytical framework on the application of the selectivity test to the three allocation methods. It is concluded that these methods are likely to have certain selective features, with varying possibilities to be justified by the inner logic of a corporate income tax system. It is also demonstrated that selectivity occurs for different reasons, due to the different rationales of the three allocation methods.

    How this will help you:

    This well-researched book is intended at contributing to the academic literature on the impact of State aid law on the principles for the taxation of the income of multinational enterprises. The outcome of this research project is also relevant to lawmakers who need to reconcile the imperatives of State aid law with the design of rules that match their tax policies, and to judges or lawyers who apply the rules on State aid to tax provisions.

  • About the Author

    Foreword

    Preface

    List of Abbreviations

    CHAPTER 1
    Introduction

    PART I
    Elements of the Selectivity Test That Are Common to the Three Allocation Methods

    CHAPTER 2
    Determination of the Reference System

    CHAPTER 3
    Potential Relevance of the Market Economy Operator Test

    CHAPTER 4
    Comparability Analysis

    PART II
    Selectivity Assessment of the Three Allocation Methods

    CHAPTER 5
    Prima Facie Selectivity of a Generally Formulated Arm’s Length Provision

    CHAPTER 6
    Prima Facie Selectivity of Transfer Pricing Safe Harbours

    CHAPTER 7
    Prima Facie Selectivity of a System of Formula Apportionment with Firm-Specific Factors

    CHAPTER 8
    The Justification and Proportionality Tests

    CHAPTER 9
    Conclusion

    Bibliography

    Table of Cases

    Table of Legislation

    European Commission

    OECD Council Recommendations

    Index

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