Philip Baker QC #eucbt EU version of ALP not same as OECD ALP ‘they’ve invented a totally new concept which is totally vague“pic.twitter.com/d3TaJbHh5i
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Not sure it is totally vague. OECD thinking likely to be very influential.
His point was that TP can be in line w OECD ALP but still fail EU ALP for State Aid purposes
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Possibly in theory. Would be v surprised to see big divergence....and TP rules v elastic anyway.
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