Sökning: "BEPS Project"

Visar resultat 16 - 20 av 35 uppsatser innehållade orden BEPS Project.

1. 16. Transfer Pricing 2.0 - A case study on the role of transfer pricing on the integration of MNCs after increased tax equality

   D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Författare :Dominik Maurer; Hampus Hellermark; [2017]
   Nyckelord :Transfer Pricing; BEPS Action Plan; Tax Equality; Paradox Theory; Integration;

   Sammanfattning : This paper employs the dynamic equilibrium model of paradox theory to analyze the role of transfer pricing on the integration of MNCs after increased tax equality. Findings suggest that the role under examination evolved as a consequence of the OECD BEPS project, ultimately reinforcing vicious cycles. LÄS MER

3. 17. Reservations and Compatibility Clauses in the Multilateral Instrument: Overcoming New Interpretative Challenges

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Roberto Ramos Obando; [2017]
   Nyckelord :Tax; International Tax Law; Multilateral Instrument; Double Tax Treaty; BEPS; Reservations; Compatibility Clauses; Law and Political Science;

   Sammanfattning : Adopted on November 2016, the Multilateral instrument for BEPS tax treaty measures (MLI) has come into play in the global tax treaty landscape. The MLI is a multilateral agreement that aims for a speedy implementation of the treaty measures agreed upon in the Base Erosion and Profit Shifting (BEPS) Project by allowing the modification of the bilateral double tax treaties (DTTs) without the need of individual negotiation of each treaty. LÄS MER

4. 18. Fasta etableringsställen i den globala ekonomin - Mervärdesskattedirektivets 44:e artikel i ljuset av BEPS

   Kandidat-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Michael Cedercrantz; [2016]
   Nyckelord :Tjänster; B2B; BEPS; Mervärdesskatt; Fasta etableringsställen; Law and Political Science;

   Sammanfattning : Vilken medlemsstat som har rätten att utkräva mervärdesskatt på en transaktion avseende tjänster mellan beskattningsbara personer avgörs enligt huvudregeln av var omsättningen, det vill säga platsen för tillhandahållandet, av tjänsten i fråga anses vara gjord. Denna fråga regleras av artikel 44 i mervärdesskattedirektivet. LÄS MER

5. 19. Neutralizing the Effects of Hybrid Mismatch Arrangements on a EU Level - To what extent can Member States be obliged to align their tax systems to each other?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Juliane Fiebig; [2016]
   Nyckelord :Hybrid Mismatches; Hybrid Financial Instruments; Double Taxation; Double Non-Taxation; Tax Abuse; BEPS; Anti-Tax Tax Avoidance; Tax Arbitrage; Law and Political Science;

   Sammanfattning : Due to the on-going discussion regarding the OECD/G20 BEPS project and its particular actions it is an important task for the EU legislator to establish a reasonable and functional legal framework in order to ensure a certain degree of uniformity of Anti-BEPS measures within the European Union. In doing so, the protagonists must respect the boundaries set to domestic law as well as to measures of secondary legislation by primary EU law. LÄS MER

7. 20. BEPS och fast driftställe - Hur påverkas svensk rätt av åtgärdspunkt 7?

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

   Författare :Carl-Johan Söderström; [2016]
   Nyckelord :BEPS åtgärdspunkt 7; Fast Driftställe; Beroende Agent; Oberoende Agent; Skatterätt; BEPS Action 7; Permanent Establishment; Dependent Agent; Independent Agent; Tax Law; Law and Political Science;

   Sammanfattning : The OECD initiated the BEPS project in 2013 with the purpose of eliminating tax avoidance and profit shifting. One of the actions in the project aims to change the current definition of permanent establishments in the OECD model convention, especially concerning dependent and independent agents. LÄS MER