MULTINATIONAL ENTERPRISES AND SELECTIVITY CRITERION IN STATE AID CASES

Nihal Özkardeş

doi:10.33717/deuhfd.899950

MULTINATIONAL ENTERPRISES AND SELECTIVITY CRITERION IN STATE AID CASES

Abstract

Decisions of the European Union Commission regarding taxation agreements between competent tax authorities and multinational enterprises have been widely discussed. Within this discussion, implementation of the selectivity criterion and specifically the arm’s length principle, which is accepted by the Commission as a necessity in the application of state aid rules, has received a lot of criticism. This study will focus on the assessments on selectivity criterion in the decisions regarding multinational enterprises. Within this perspective, the first section will elaborate on the application of the selectivity criterion in cases concerning taxation practices of multinational enterprises. The second section will question the application of presumption of selectivity in case of advanced pricing agreements. The third section will discuss whether multinational enterprises and standalones are in a comparable legal and factual situation. The fourth section will question the legal basis put forward by the Commission to implement arm’s length principle.

Keywords

References

Bacon, Kelyn (ed): European Union Law of State Aid, Oxford University Press, 2013.
Cisotta, Roberto: Criterion of Selectivity in Hofmann Herwig C. H. and Micheau Claire (eds): State Aid Law of European Union, Oxford University Press, 2016
Eden, Lorraine: “The Arm’s Length Standard: Making It Work in a 21st Century World of Multinationals and Nation States”, Global Tax Justice, Oxford University Press accessed 21 December 2019
Giraud, Adrien and Petit, Sylvain Petit: “Tax Rulings and State Aid Qualification: Should Reality Matter?”, European State Aid Law Quarterly, 16, 2, 2017, accessed 21 December 2019
Gonzalez, Saturnina Moreno: “State aid, tax competition and BEPS: comments on the European Commission’s decisions on transfer pricing rulings” University of Leicester School of Law Research Paper, 17, 2017 accessed 3 May 2020
Gormsen, Liza Lovdahl: “EU State Aid Law and Transfer Pricing: A Critical Introduction to a New Saga” 2016 accessed 22 May 2020
Joris, Tony and De Couk, Wout: “Is Belgium and Forum 187 v. Commission a Suitable Legal Source for an EU “At Arm’s Length Principle”” European State Aid Law Quarterly, 16, 4, 2017 accessed 10 December 2019
Lopez, Hugo Lopez: “General Thought on Selectivity and Consequences of a Broad Concept of State Aid in Tax Matters” European State Aid Law Quarterly, 9, 4, 2010, accessed 22 May 2020

Details

Primary Language

Turkish

Subjects

Law in Context

Journal Section

Research Article

Authors

Nihal Özkardeş This is me
0000-0003-1710-1521
Türkiye

Publication Date

May 24, 2021

Submission Date

September 18, 2020

Acceptance Date

-

Published in Issue

Year 2021 Volume: 23 Number: 1

DOI

https://doi.org/10.33717/deuhfd.899950

IZ

https://izlik.org/JA65SU64BK

Cite

RIS / Bibtex

APA

Özkardeş, N. (2021). MULTINATIONAL ENTERPRISES AND SELECTIVITY CRITERION IN STATE AID CASES. Dokuz Eylül Üniversitesi Hukuk Fakültesi Dergisi, 23(1), 793-821. https://doi.org/10.33717/deuhfd.899950

AMA

1.Özkardeş N. MULTINATIONAL ENTERPRISES AND SELECTIVITY CRITERION IN STATE AID CASES. Dokuz Eylül Üniversitesi Hukuk Fakültesi Dergisi. 2021;23(1):793-821. doi:10.33717/deuhfd.899950

Chicago

Özkardeş, Nihal. 2021. “MULTINATIONAL ENTERPRISES AND SELECTIVITY CRITERION IN STATE AID CASES”. Dokuz Eylül Üniversitesi Hukuk Fakültesi Dergisi 23 (1): 793-821. https://doi.org/10.33717/deuhfd.899950.

EndNote

Özkardeş N (May 1, 2021) MULTINATIONAL ENTERPRISES AND SELECTIVITY CRITERION IN STATE AID CASES. Dokuz Eylül Üniversitesi Hukuk Fakültesi Dergisi 23 1 793–821.

IEEE

[1]N. Özkardeş, “MULTINATIONAL ENTERPRISES AND SELECTIVITY CRITERION IN STATE AID CASES”, Dokuz Eylül Üniversitesi Hukuk Fakültesi Dergisi, vol. 23, no. 1, pp. 793–821, May 2021, doi: 10.33717/deuhfd.899950.

ISNAD

Özkardeş, Nihal. “MULTINATIONAL ENTERPRISES AND SELECTIVITY CRITERION IN STATE AID CASES”. Dokuz Eylül Üniversitesi Hukuk Fakültesi Dergisi 23/1 (May 1, 2021): 793-821. https://doi.org/10.33717/deuhfd.899950.

JAMA

1.Özkardeş N. MULTINATIONAL ENTERPRISES AND SELECTIVITY CRITERION IN STATE AID CASES. Dokuz Eylül Üniversitesi Hukuk Fakültesi Dergisi. 2021;23:793–821.

MLA

Özkardeş, Nihal. “MULTINATIONAL ENTERPRISES AND SELECTIVITY CRITERION IN STATE AID CASES”. Dokuz Eylül Üniversitesi Hukuk Fakültesi Dergisi, vol. 23, no. 1, May 2021, pp. 793-21, doi:10.33717/deuhfd.899950.

Vancouver

1.Nihal Özkardeş. MULTINATIONAL ENTERPRISES AND SELECTIVITY CRITERION IN STATE AID CASES. Dokuz Eylül Üniversitesi Hukuk Fakültesi Dergisi. 2021 May 1;23(1):793-821. doi:10.33717/deuhfd.899950

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