Impact of the TFEU Fundamental Freedoms on Disregarding Non-Arm’s Length Business Transactions

In this article, the author analyses the impact of the TFEU fundamental freedoms on the possibility to disregard business transactions for transfer pricing purposes based on the arm’s length principle of the OECD Transfer Pricing Guidelines. The author analyses when it is EU law compliant to disregard transactions and when there may be a conflict with the fundamental freedoms. The author argues that the fundamental freedoms may limit the scope for disregarding transactions in accordance with the OECD arm’s length principle.