This article examines the recent decision by the General Court on the case of State aid concerning Fiat (T-755/15). Although the authors agree with the ultimate outcome of the decision, they believe that the General Court erred in its reasoning. First, it should not have endorsed that there are...

This article highlights key points discussed during the fifth Global Transfer Pricing Conference, “Transfer Pricing Developments around the World 2020”, organized by the Transfer Pricing Center at WU Vienna University of Economics and Business, Institute for Austrian and International Tax...

This article aims to examine the arguments and conclusions made by Advocate General Bobek in his Opinion delivered on 14 December 2017 in Hornbach-Baumarkt (C-382/16) and their potential consequences for taxpayers in EU Member States. In particular, it argues that cross-border situations...

This article analyses the ECJ decision in Hornbach-Baumarkt (C-382/16) from 31 May 2018 and its implications for the transfer pricing legislations of EU Member States. First, to argue that cross-border transactions targeted by the arm’s length principle are comparable to purely domestic ones,...

In this article, the authors advance a possible solution to the challenges posed to international taxation by the digitalization of the worldwide economy. They argue that the proper application of the transfer pricing rules solves a problem of profits attribution to all the jurisdictions where...

The extensive OECD/G20 Base Erosion and Profit Shifting Project (BEPS) in its Final Report on Action 6 “Preventing the Granting of Treaty Benefits in Inappropriate Circumstances” (Action 6 Final Report) focused on tax treaty abuse as one of the biggest concerns of the BEPS initiative. Action...

The profit attribution to a permanent establishment (PE) in the case of a partnership often raises qualification conflicts. Questions such as whether the partnership is transparent or not or how to deal with expenses on the partners’ level in the PE income attribution have to be answered....

This article contributes to the ongoing discussions regarding which business models should fall under the scope of the new taxing right of the market state proposed in the OECD Secretariat’s Proposal for a Unified Approach. In the first section, it contends that the proposal for the new taxing...

This research uniquely contributes to the discussion on potential solutions to allocate taxingrights in a globalised and digitalised economy by establishing and deepening the links betweeninternational tax law, company law, competition law, labour law, multinational firm theory,economics, and...