Araştırma Makalesi
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MULTINATIONAL ENTERPRISES AND SELECTIVITY CRITERION IN STATE AID CASES

Yıl 2021, , 793 - 821, 24.05.2021
https://doi.org/10.33717/deuhfd.899950

Öz

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.

Kaynakça

  • 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 <https://poseidon01.ssrn.com/ delivery.php?ID=2960640030860220200291180750040060230510840 510440680220091030750271190270651171100250610011110550100 011211240280280190270991151260460360510780220651190650740 020970550160281180950010790651121000881170720640891150110 04093114019087127070029118081095001&EXT=pdf> 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, <https://www.jstor.org/stable/26694140?seq= 1#metadata_info_tab_contents> 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 <https://poseidon01.ssrn.com/delivery.php?ID=00712307201309 811300312509711812606902907307201408306602708307009208201 309209310702404304201305803802604507502810100609609710200 601602300106006709306410901809302211302305907809011007812 700307802411808206506602601903011510208307600007007000300 0025082090&EXT=pdf> accessed 3 May 2020
  • Gormsen, Liza Lovdahl: “EU State Aid Law and Transfer Pricing: A Critical Introduction to a New Saga” 2016 <https://www.law.ox.ac.uk/ business-law-blog/blog/2016/09/eu-state-aid-law-and-transfer-pricingcritical-introduction-new-saga> 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 <https://www.jstor.org/stable/26694193?seq=1#metadata_info_tab_con tents> 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, <https://0-www-jstor-org.libunix.ku.edu.tr/stable/ pdf/26686105.pdf?ab_segments=0%252Fbasic_search%252Fcontrol&r efreqid=excelsior%3Aa27a4af4ed1a748a09bfbd1b353ce141> accessed 22 May 2020
  • Nicolaides, Phedon: “State Aid and Tax Rulings”, European State Aid Law Quarterly, 15, 3, 2016, <https://www.jstor.org/stable/26694075?seq= 1#metadata_info_tab_contents> accessed 17 April 2020
  • Valente, Piergiorgio: “Competitive Taxation and Tax Competition: The Winner Takes It All?” Kluwer International Tax Blog <http://kluwertaxblog.com/2019/03/04/competitive-taxation-and-taxcompetition-the-winner-takes-it-all/?doing_wp_cron=1590663125.238 5098934173583984375> accessed 28 May 2020
  • Verhagen, Han: “State Aid and Tax Rulings – An Assessment of the Selectivity Criterion of Article 107(1) of the TFEU in Relation to Recent Commission Transfer Pricing Decisions”, European Taxation, 2017, <https://www.ibfd.org/sites/ibfd.org/files/content/pdf/et_2017_ 07_int_1_PPV_AugNewsletter.pdf> accessed 10 December 2019
Toplam 11 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular Hukuk
Bölüm Araştırma Makalesi
Yazarlar

Nihal Özkardeş Bu kişi benim 0000-0003-1710-1521

Yayımlanma Tarihi 24 Mayıs 2021
Gönderilme Tarihi 18 Eylül 2020
Yayımlandığı Sayı Yıl 2021

Kaynak Göster

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

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