Essays about: "Rachel Ashon"

Found 1 essay containing the words Rachel Ashon.

  1. 1. Is the Commission’s Arm’s Length Principle Compatible with the Principle of Legal Certainty?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Rachel Ashon; [2017]
    Keywords : Arm s Length Principle; European Union; Transfer Pricing; Advanced Pricing Arrangements; Tax Law; Law and Political Science;

    Abstract : The European Commission’s Decisions addressing tax rulings which came into the public domain in November 2014 as constituting State Aid (contrary to Article 107 TFUE) after Lux-Leaks have generated some discussion. Of paramount interest in this thesis is the Commission’s declaration in the Belgium Excess Profits, Fiat and Starbucks Decisions that the European Union has its own ALP (hereinafter called EC-ALP). READ MORE