MULTINATIONAL ENTERPRISES AND SELECTIVITY CRITERION IN STATE AID CASES

Yıl 2021, Cilt: 23 Sayı: 1, 793 - 821, 24.05.2021

Nihal Özkardeş

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.

Anahtar Kelimeler

Arm’s length principle, Multinational enterprises,, State aid, Selectivity, Advanced pricing agreements

Kaynakça

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