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European Commission Rocking the Boat at Arm's Length

Volume 3 No 10    /    Read Article

By Theo Elshof, Olaf Smits, and Mark van Mil (guest authors)

This month, transfer pricing economists Theo Elshof, Olaf Smits, and Mark van Mil of Quantera Global, Amsterdam, explore the European Commission’s definition of the term “arm’s length” in recent State Aid cases. Tax advisers with experience in transfer pricing matters will be surprised to find that reliance on practices of global competitors in the same or similar industry is not relevant when the matter relates to tax rulings comprising State Aid.   See more →