Member States Have Discretion to Determine their Own Tax System and Interpret its Provisions
Introduction In the landmark cases on turnover taxes implemented by Hungary and Poland, the Court […]
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The “Arm’s Length Principle” and the Taxation of Transactions between Related Companies
The arm’s length principle is not an autonomous principle that can be applied to any […]
Amazon and the Difficulty of Finding a Comparable Tax Payer
To apply the Arm’s Length Principle to transactions between two related companies, the Commission must […]