Paulina Szotek, LL.M., Author at Kluwer International Tax Blog

By Paulina Szotek, LL.M.

She is a PhD candidate at Maastricht University where she is currently writing her thesis on the topic of Group Taxation, Transfer Pricing and State Aid under the supervision of Prof. Raymond Luja. She obtained a Master’s degree in International and European Tax Law from Maastricht University (2014). She is also a senior consultant in the EU/International Tax and Transfer Pricing team of PwC Belgium, Brussels.

EU/EEA, OECD, Tax Policy, Transfer Pricing

Is the EU council about to confirm the existence of an EU at arm’s length principle?

Paulina Szotek, LL.M. (Maastricht University )/July 6, 2017July 6, 2017 /Leave a comment

On 21 June 2017, the European Commission released its Proposal on transparency rules for tax intermediaries. It primarily seeks to address concerns raised by the ECOFIN Council and the European Parliament in trying to investigate and tackle the role of intermediaries in tax evasion and tax avoidance schemes of multinational companies. New rules impose an…