Is the EU Council about to confirm the existence of the EU at arm's length principle?

Research output: Non-textual / digital / web - outputsWeb publication/siteAcademic


On 21 June 2017, the European Commission released its Proposal on transparency rules for tax intermediaries. It primarily seeks to address concerns raised by the ECOFIN Council and the European Parliament in trying to investigate and tackle the role of intermediaries in tax evasion and tax avoidance schemes of multinational companies. Nevertheless, this Proposal has a broader impact and includes clarification on the definition and characteristics of a potentially aggressive scheme concerning transfer pricing.
Original languageEnglish
Place of PublicationDeventer
PublisherKluwer International
EditionKluwer International Tax Blog
Media of outputBlog
Publication statusPublished - 6 Jul 2017

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