Fiscalité Internationale

Chronique d’actualité, par Emmanuel DINH, Thomas PERROT. Retrouvez cet article dans le n° 4-2024 de la revue Fiscalité Internationale (https://lnkd.in/eMw7B-YR). Pour recevoir par mail les actualités publiées sur le site de la revue, inscrivez-vous gratuitement au fil d’actualité (https://lnkd.in/es-PAAvH).  #fiscalitéinternationale #fiscalité #droitfiscal 

Chronique d’actualité, par Alice de Massiac, Frédéric Teper, avec la participation de Fabienne GUINAUDEAU. Retrouvez cet article dans le n° 4-2024 de la revue Fiscalité Internationale (https://lnkd.in/eMw7B-YR). Pour recevoir par mail les actualités publiées sur le site de la revue, inscrivez-vous gratuitement au fil d’actualité (https://lnkd.in/es-PAAvH).  #fiscalitéinternationale #fiscalité #droitfiscal 

Chronique d’actualité, par Marie-Laure Hublot, Eric Lesprit, Emmanuel Llinares, avec la participation de Nadir Aït-Hamadouche, Mélanie Arrighi, Sarah Bonenfant, Ronald Bernstein, Daria Gavrilova, Yves Hervé. Retrouvez cet article dans le n° 4-2024 de la revue Fiscalité Internationale (https://lnkd.in/eMw7B-YR). Pour recevoir par mail les actualités publiées sur le site de la revue, inscrivez-vous gratuitement au fil d’actualité (https://lnkd.in/es-PAAvH).  #fiscalitéinternationale #fiscalité #droitfiscal 

Chronique d’actualité, par Raphael Coin, PhD, Bruno GOUTHIÈRE. Retrouvez cet article dans le n° 4-2024 de la revue Fiscalité Internationale (https://lnkd.in/eMw7B-YR). Pour recevoir par mail les actualités publiées sur le site de la revue, inscrivez-vous gratuitement au fil d’actualité (https://lnkd.in/es-PAAvH).  #fiscalitéinternationale #fiscalité #droitfiscal 

Prix de transfert : réflexions sur l’affaire Apple et la portée des principes OCDE en droit des aides d’État, par Arnaud LE BOULANGER, Morgane HAAG. Retrouvez cet article dans le n° 4-2024 de la revue Fiscalité Internationale (https://lnkd.in/eMw7B-YR). Pour recevoir par mail les actualités publiées sur le site de la revue, inscrivez-vous gratuitement au fil d’actualité (https://lnkd.in/es-PAAvH).  #fiscalitéinternationale #fiscalité #droitfiscal 

Transfer pricing: new insights into the Apple case and enforceability of the OECD guidelines in state aid law, by Arnaud LE BOULANGER, Morgane HAAG. A recent decision of the Court of Justice of the European Union (CJEU) – as part of the Apple case – raises questions about the standards to be retained for the application of the arm’s length principle as a supranational legal rule within the EU ecosystem. In a series of cases involving the characterization of state aid based on transfer pricing aspects, the CJEU’s Apple decision – contrary to recent decisions on the matter – upholds the Commission’s reasoning. This decision puts a question mark over Member States’ interpretations of their own tax systems and unsettles taxpayers’ legal certainty with regard to tax rulings they may have reached. While seemingly taking the opposite view to its recent Fiat decision, the CJUE here adopts a solution that appears to incorporate the OECD arm’s length principle into the reference framework, even though the latter was not explicitly incorporated into Irish domestic law at the time of the ruling. The reasons for this supposed overturn both rely on the specific case’s circumstances (res judicata in relation to the reference framework retained by the TEU) and on the fact that the two cases address distinct sets of OECD recommendations, which albeit linked are not exactly the same. This judgment leaves unanswered questions that are nonetheless fundamental : in particular, the consistency between the OECD Guidelines themselves and a definitive solution attributing a significant profit to a permanent establishment with an apparently “routine” profile, or the temporality of the OECD Guidelines to be used as a framework for analysis, are as many pitfalls for the taxpayers and the tax authorities in interpreting the meaning of the Fiat and Apple decisions. Moreover, this judgment once again illustrates the risk to the legal certainty expected by both taxpayers and tax administrations when they seek a common and consensual interpretation of the OECD Guidelines, which are very complex to interpret, and enter into an advance pricing agreement, often with high financial stakes. Where the reconciliation of their respective points of view is not usually straightforward, their common interpretation of these Guidelines in a specific case, obtained after long-lasting efforts, may now be overruled by a third party – the Commission – years later, after the subsequent review of the judges (TEU and CJEU) who in turn will have to forge their own interpretation of these same Guidelines. In this context, this decision will undoubtedly have repercussions. Find this article in the issue 4-2024 of the Fiscalité Internationale Review (https://lnkd.in/eMw7B-YR). To receive by e-mail the news published on the Review's website, subscribe to the free news feed (https://lnkd.in/es-PAAvH).   #internationaltaxation #taxation #taxlaw 

Three contributions of the Apple judgment relating to the three stages of the selectivity test, by Jérôme Monsenego. In its long-awaited Grand Chamber judgment of 10 September 2024, the CJEU handed down a landmark ruling in the Apple case on the application of State aid law in tax matters, with particular reference to advance tax rulings. What follows is an analysis of the case, which does not claim to be exhaustive, given the limited format of this article, the procedural and substantive complexity of the case, and the difficulty of drawing definitive conclusions from this judgment, which differs from the Fiat and Engie cases also decided by the Grand Chamber. It will therefore be focused on some of the contributions made by the judgment to the three stages of the selectivity test, namely the determination of the reference framework and the possibility of relying on the authorised OECD approach (see §3), the burden of proof for a derogation from that reference framework (see §19), and the potential justification for such a derogation on the basis of the principle of territoriality (see §30). Find this article in the issue 4-2024 of the Fiscalité Internationale Review (https://lnkd.in/eMw7B-YR). To receive by e-mail the news published on the Review's website, subscribe to the free news feed (https://lnkd.in/es-PAAvH).   #internationaltaxation #taxation #taxlaw 

Trois apports de l’arrêt Apple relatifs aux trois étapes du critère de sélectivité, par Jérôme Monsenego. Retrouvez cet article dans le n° 4-2024 de la revue Fiscalité Internationale (https://lnkd.in/eMw7B-YR). Pour recevoir par mail les actualités publiées sur le site de la revue, inscrivez-vous gratuitement au fil d’actualité (https://lnkd.in/es-PAAvH).  #fiscalitéinternationale #fiscalité #droitfiscal 

Contentieux devant la Cour de justice et le Tribunal de l’Union européenne en matière de fiscalité directe, par Julien Illouz. Retrouvez cet article dans le n° 4-2024 de la revue Fiscalité Internationale (https://lnkd.in/eMw7B-YR). Pour recevoir par mail les actualités publiées sur le site de la revue, inscrivez-vous gratuitement au fil d’actualité (https://lnkd.in/es-PAAvH).  #fiscalitéinternationale #fiscalité #droitfiscal 

News from the network of tax treaties signed by France, by Cédric PHILIBERT, Clément BOULO and Erwan Cherfaoui. This article presents recent developments in France and in other countries or international organisations that have an impact on bilateral tax treaties signed by France. Find this article in the issue 4-2024 of the Fiscalité Internationale Review (https://lnkd.in/eMw7B-YR). To receive by e-mail the news published on the Review's website, subscribe to the free news feed (https://lnkd.in/es-PAAvH).   #internationaltaxation #taxation #taxlaw