Upcoming Event

Feb
1
12:30

State Aid and Tax Rulings

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When do national tax rulings violate EU state aid rules? Does the European Commission's approach raise concerns about Member State Sovereignity and what is the impact on corporate investments in Europe?

February 1, 2017, 12:30 pm Bruegel, Rue de la Charité 33, 1210 Brussels Public | On the Record Livestreamed Innovation & Competition Policy Tags & Topics

Multinational companies pay taxes in different jurisdictions which have different tax rates. Hence, they can develop incentives to allocate a high share of profit to low tax jurisdictions and a low share of profit to high tax jurisdictions. National tax authorities may give companies specific rulings relevant to their business models to clarify how their corporate tax will be calculated. While such tax rulings are legal in general, they may violate state aid rules if they use methodologies to establish transfer prices with no economic justification and which unduly shift profit to reduce the taxes they pay. At this event we will address the following questions:

  • Under what conditions do tax rulings violate EU state aid rules?
  • What is the rationale and justification behind relevant cases and decisions by DG Competition like the Apple case in Ireland?
  • Does DG Competition’s approach raise concerns about Member State sovereignty?
  • What challenges emerge from the intersection between competition policy rules and international taxation and how can we address them?
  • Do competition policy cases involving taxation of multinational companies have an impact on corporate investments in Europe?
  • Do they help to prioritize policy initiatives that fight corporate tax evasion?

Register for this event

Schedule

Feb 1, 2017

12:30-13:00

Check-in and lunch

13:00-13:20

Presentation

Clemens Fuest, President and Director, CESifo Group Munich

13:20-13:40

Comments

Gert-Jan Koopman, Deputy Director General, European Commission, DG COMP

Nicole Robins, Senior Consultant, Oxera

13:40-14:30

Q&A

Chair: Guntram B. Wolff, Director

14:30

End

Speakers

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Clemens Fuest

President and Director, CESifo Group Munich

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Damien Neven

Professor of International Economics at the Graduate Institute of Geneva

koopman-photo

Gert-Jan Koopman

Deputy Director General, European Commission, DG COMP

Robins

Nicole Robins

Senior Consultant, Oxera

Guntram B. Wolff

Guntram B. Wolff

Director

Location & Contact

Bruegel, Rue de la Charité 33, 1210 Brussels

Matilda Sevón

Matilda Sevon

matilda.sevon@bruegel.org

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