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Based on a thorough investigation of the existing law, and a deep understanding of its historical and economic rationale, it offers a remarkably sound and well-balanced analytical framework to define the exact limits in international law to the application of cross-border taxes, namely for environmental purposes. The research manages to stay resolutely away from (unfounded) ideological reasoning, which would either blindly support interpretations rejecting the very idea that cross-border trade should be the object of specific taxes, or systematically support sovereignty arguments, which would undermine the legitimacy of supranational rules.

Tax rulings and advance pricing agreements may run the risk of providing an advantage to taxpayers upon ex-post analysis. This contribution will first focus on how group companies may differ from stand-alone companies for state aid purposes and address the commission’s potential use of secret comparables as part of a transfer pricing analysis. A flowchart to determine when a ruling may be deemed selective is provided. Then mismatches will be addressed in tax treaty situations, like the (de)recognition of permanent establishments. Lastly, the (ir)relevance of the new eu tax ruling database for state aid investigations will be discussed.keywordstransfer pricegroup companytaxable profitexcess profittransfer price rulethese keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.