Is the Arm’s Length Principle still valid after the Starbucks and Fiat judgments?

October 30, 2019

Without doubt, the much-awaited judgments of the EU Court in Starbucks and Fiat have created an array of debates, from application of the concept of state aid to tax matters to redesign of transfer pricing concepts. Therefore, we bring to you three experts on the matter, Philip Baker, Hans van den Hurk and Steef Huibregtse, who will seek to answer some of these questions in a webinar and present their view on the judgement and what lies ahead for multinationals in Europe.

In this informative webinar, we will discuss the ‘Market Economy Investor Principle’ approach taken by the EU Commission in comparison with the Arm’s Length Principle and what are the legal and practical implications of this action along with providing details of the two judgments.

Key Highlights

With this objective in mind, this informative webinar will discuss the following:

  • Key highlights of Starbucks and Fiat
  • The background to the tax ruling decisions of the Commission
  • What is the legal basis for member states to initiate these proceedings?
  • Is there a “Commission ALP” and what are the implications for transfer pricing within Europe?
  • What is the status and future of the ALP as we know it?

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