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European Union - Bridging the CCCTB and the Arm’s Length Principle – A Value Chain Analysis Approach

Country:
European Union
Author:
R.H.M.J. Offermanns; S.B. Huibregtse; L.A. Verdoner; J. Michalak
Issue:
European Taxation, 2017 (Volume 57), No 11
Published:
12 October 2017
This article provides an analysis of the proposals for a common consolidated tax base (CCTB) and common consolidated corporate tax base (CCCTB) in the European Union in the context of transfer pricing, concluding that a value chain analysis approach is the only possible means of aligning the CCCTB rules with the arm’s length principle.
 
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