MULTINATIONAL ENTERPRISES AND SELECTIVITY CRITERION IN STATE AID CASES

Decisions of the European Union Commission regarding taxation agreements between competent tax authorities and multinational enterprises have been widely discussed. Within this discussion, implementation selectivity criterion specifically arm’s length principle, which is accepted by as a necessity in application state aid rules, has received lot criticism. This study will focus on assessments decisions enterprises. perspective, first section elaborate cases concerning practices The second question presumption case advanced pricing agreements. third discuss whether standalones are comparable legal factual situation. fourth basis put forward to implement principle.