Sökning: "BEPS Project"

Visar resultat 11 - 15 av 35 uppsatser innehållade orden BEPS Project.

1. 11. The Authorized OECD Approach for the attribution of profits to Permanent Establishments in a Post-BEPS World : An analysis of the Authorized OECD Approach for the attribution of profits to Permanent Establishments which arise from commissionaire arrangements under BEPS Action 7

   Magister-uppsats, Uppsala universitet/Juridiska institutionen

   Författare :Sevil Aliyeva; [2018]
   Nyckelord :The Authorized OECD Approach; commissionaire arrangements; attribution of profits to permanent establishments; BEPS; Action 7;

   Sammanfattning : The BEPS Project has led to unprecedented changes in international taxation rules. In this respect, the recent changes made to the definition of permanent establishment (PE) under BEPS Action 7 target aggressive tax structures used by multinationals enterprises (MNEs). LÄS MER

3. 12. The Base Erosion and Profit-Shifting Project, Action 7: A Critical Analysis of the Preparatory/Auxiliary Extension and the New Anti-Fragmentation Rule in the 2017 OECD Model Tax Convention

   Magister-uppsats, Uppsala universitet/Juridiska institutionen

   Författare :John Gillespie; [2018]
   Nyckelord :;

   Sammanfattning : The PE is a concept under scrutiny. Action 7 of the BEPS Action Plan has laid out a path to defend against artificial avoidance of PE status in light of BEPS concerns that can be associated with moderating business practices. Out of Action 7 has come an update to Art. LÄS MER

4. 13. General Anti-Avoidance Rules and Legal Certainty in Sweden, USA and China – A taxation determined by legal culture?

   Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

   Författare :Markus Nyberg Andersson; [2018]
   Nyckelord :Tax Avoidance; Legal Certainty; GAAR; Sweden; United States; USA; U.S.; China; General Anti-Avoidance Rules; Tax law; skatterätt; internationell skatterätt; international tax law; ATAD; BEPS Project; Chinese GAAR; SAAR; OECD; Swedish GAAR; U.S. GAAR; People s Republic of China; Law and Political Science;

   Sammanfattning : The occurrence of taxpayers implementing arrangements without commercial purpose to avoid tax laws and reduce their taxation, id est tax avoidance, is counteracted in most legal systems with different methods. Most jurisdictions have implemented not only Specific Anti-Avoidance Rules ("SAARs"), but also General Anti Avoidance Rules ("GAARs") to counteract tax avoidance. LÄS MER

5. 14. Den europeiska skattjakten - Tolkning och tillämpning av europeiska dubbelbeskattningsavtal i ljuset av MLI:s PPT och ATAD

   Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

   Författare :Carl Norrgård; [2018]
   Nyckelord :skatterätt; skatteavtal; multilaterala instrumentet; ATAD; Law and Political Science;

   Sammanfattning : The international tax law system has for a long time been defined by its prevention of double taxation of the taxpayers. The main way in which this work has been undertaken has been the many bilateral tax agreements that exist between states today. LÄS MER

7. 15. Fast driftställe – ett för alla, alla för ett? - Svensk beskattningsrätt i ljuset av BEPS-projektets sjunde åtgärdspunkt

   Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen

   Författare :Mikaela Larsson; [2017]
   Nyckelord :Skatterätt; BEPS Åtgärdspunkt Sju; Fast Driftställe; Verksamhet av Förberedande Alternativt Biträdande Art; Beroende Representant; Oberoende Representant; Tax Law; Permanent Establishment; Prepatory or Auxiliary Character; Dependent Agent; Independent Agent; Law and Political Science;

   Sammanfattning : The Permanent Establishment status is a concept in the income tax law context. The term is defined in the Model Tax Convention of OECD and the Swedish Income Tax Act. The definition has with minor changes remained unchanged since its introduction. LÄS MER