The rise and stall of the EU’s state aid campaign against transfer pricing

Shafi U. Khan Niazi; Richard Krever

The rise and stall of the EU’s state aid campaign against transfer pricing

Business Law & Taxation

Research output: Contribution to specialist publication › Article › Other

Abstract

In this article, Khan Niazi and Krever examine how the European Commission attempted to stop intra-Europe transfer pricing schemes by reversing private rulings that facilitated profit shifting through preferential tax treatment in the profit destination jurisdictions.

Original language	English
Pages	9-16
Number of pages	8
Volume	119
No.	1
Specialist publication	Tax Notes International
Publication status	Published - 7 Jul 2025

Keywords

EU tax law
State aid
Transfer pricing
Common consolidated corporate tax base
Profit shifting

Cite this

@misc{26402c3c9c1d4b05ab4ae5898221d3dd,

title = "The rise and stall of the EU{\textquoteright}s state aid campaign against transfer pricing",

abstract = "In this article, Khan Niazi and Krever examine how the European Commission attempted to stop intra-Europe transfer pricing schemes by reversing private rulings that facilitated profit shifting through preferential tax treatment in the profit destination jurisdictions.",

keywords = "EU tax law, State aid, Transfer pricing, Common consolidated corporate tax base, Profit shifting",

author = "\{Khan Niazi\}, \{Shafi U.\} and Richard Krever",

year = "2025",

month = jul,

day = "7",

language = "English",

volume = "119",

pages = "9--16",

journal = "Tax Notes International",

issn = "1048-3306",

publisher = "Tax Analysts",

}

TY - GEN

T1 - The rise and stall of the EU’s state aid campaign against transfer pricing

AU - Khan Niazi, Shafi U.

AU - Krever, Richard

PY - 2025/7/7

Y1 - 2025/7/7

N2 - In this article, Khan Niazi and Krever examine how the European Commission attempted to stop intra-Europe transfer pricing schemes by reversing private rulings that facilitated profit shifting through preferential tax treatment in the profit destination jurisdictions.

AB - In this article, Khan Niazi and Krever examine how the European Commission attempted to stop intra-Europe transfer pricing schemes by reversing private rulings that facilitated profit shifting through preferential tax treatment in the profit destination jurisdictions.

KW - EU tax law

KW - State aid

KW - Transfer pricing

KW - Common consolidated corporate tax base

KW - Profit shifting

M3 - Article

SN - 1048-3306

VL - 119

SP - 9

EP - 16

JO - Tax Notes International

JF - Tax Notes International

ER -