Tax Rulings: In Line with OECD Transfer Pricing Guidelines, but Contrary to EU State Aid Rules?

This article examines the Commission’s State aid investigations into certain tax rulings that are alleged to provide selective advantages to particular MNCs. It analyses the Commission’s views on how transfer pricing should have been applied in the recent cases, comparing this approach with the OECD Transfer Pricing Guidelines and the transfer pricing aspects of the OECD’s Base Erosion and Profit Shifting (BEPS) project.