Paulina Szotek - Ververken (P.M.)
Research profile
Paulina holds a position as a PhD researcher at the Department of Tax Law of the Faculty of Law. In her research, she analyses recent State aid decisions of the European Commission (EC) concerning tax rulings relating to transfer pricing (i.e. rules and methods for pricing transaction and allocating income within corporate groups of undertakings). With reference to European State aid rules, the EC assesses whether methodologies, which were applied to determine a tax base of an undertaking that is part of corporate groups of undertakings, allowed it to lower the total amount of its taxable profits as compared to other undertakings in the same situation. Paulina’s research addresses the accuracy and possible implications of the EC’s approach to evaluate transfer pricing, and its interactions with national laws and the OECD Transfer Pricing Guidelines.
Recent publications
Other publications
- P. Szotek, "Is the EU Council about to confirm the existence of an EU at arm's length principle?", Kluwer International Tax Blog (July 6, 2017):
http://kluwertaxblog.com/2017/07/06/council-confirm-existence-eu-arms-length-principle/
- P. Szotek & A.Miladinovic, “Mismatches in View of the Recent Fiscal State Aid Investigations: Genuine Situation or Intentional (Illegal) Arrangements?” in De Pietro, Carla. / New Perspectives on Fiscal State Aid: Legitimacy and Effectiveness of Fiscal State Aid Control. Wolters Kluwer, 2019. 225 p. (EUCOTAX Series on European Taxation).