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Bespoke tax rulings and profit shifting in the European Union: assessing the EU’s options

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Published on 01 Oct 21 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

Widely publicised profit-shifting cases in Europe against multinationals such as Starbucks, Fiat, Apple and Amazon have caught the attention of Australian scholars and tax officials with the revelation of the direct involvement of Australian subsidiaries such as Apple in the arrangements. The profit-shifting arrangements in question are all based on favourable private rulings from tax authorities in a select group of European countries. While in theory European Union (EU) authorities have three potential weapons that can be used to attack the arrangements, to date, the European initiatives to attack the profit-shifting schemes have focused on one primarily, the EU prohibition against state aid.

Author profiles

Shafi U Khan Niazi
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Richard Krever
Richard is a professor in the Law School at the University of Western Australia. - Current at 15 April 2020
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