European Union - Bridging the CCCTB and the Arm’s Length Principle – A Value Chain Analysis Approach
- European Union
- R.H.M.J. Offermanns; S.B. Huibregtse; L.A. Verdoner; J. Michalak
- European Taxation, 2017 (Volume 57), No 11
- 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.