Essays about: "OCDE"

Found 1 essay containing the word OCDE.

  1. 1. Transfer pricing adjustments derived from state aid cases - Are corresponding adjustments mandatory for EU Member States?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Ruby Michelle De Fátima Rojas Ixtacuy; [2022]
    Keywords : Corresponding adjustments; State Aid; Transfer pricing; Dispute Resolution Mechanisms; Arbitration; OCDE; double economic taxation; EU Member States; EU tax law; Tax Law; Law and Political Science;

    Abstract : When an EU MS executes a state aid recovery decision, specifically those cases regarding Advance Pricing Agreements (APAs), an economic double taxation issue and a potential TP dispute may arise, which could be generated by the need for the application of a corresponding adjustment. In any case, each jurisdiction has the discretion to determine if the application of a corresponding adjustment should be made. READ MORE