EC moving away from OECD model on arm's-length principle

Joe Stanley-Smith

February 08, 2016

arm's-length

In its recent state aid rulings, the European Commission (EC) appears to have moved away from the OECD’s model treaty and transfer pricing guidelines.

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Joe Stanley-Smith

Editor ITR

Joe manages ITR’s online and print coverage, and the publication’s events worldwide. He covers a range of tax issues affecting multinational corporations, particularly indirect tax matters and case studies.

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