Transfer Pricing Issues of BEPS in the Light of EU Law

15 Pages Posted: 9 Sep 2015

See all articles by Wolfgang Schoen

Wolfgang Schoen

Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law

Date Written: September 9, 2015

Abstract

One of the aims of the BEPS Action Plan is to reduce existing leeway for multinational enterprises to shift profits by exploiting transfer pricing rules. Profit allocation is meant to be aligned with “real activity” and “value creation.” This article is devoted to the question of whether this extension of the arm’s length approach is supported by the jurisprudence of the CJEU on taxation of intra-group dealings which has granted Member States discretion to discriminate against cross-border transactions within corporate groups only in so far as these transactions are “wholly artificial arrangements.”

Keywords: International Tax Law, Tax Policy, European Law, BEPS

JEL Classification: F15, F23, H21, H26, H25, K34

Suggested Citation

Schön, Wolfgang, Transfer Pricing Issues of BEPS in the Light of EU Law (September 9, 2015). Reprinted from British Tax Review (BTR), 2015, Working Paper of the Max Planck Institute for Tax Law and Public Finance No. 2015-9, Available at SSRN: https://ssrn.com/abstract=2657998 or http://dx.doi.org/10.2139/ssrn.2657998

Wolfgang Schön (Contact Author)

Max Planck Institute for Tax Law and Public Finance, Department of Business and Tax Law ( email )

Marstallplatz 1
Munich, 80539
Germany

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