Sökning: "BEPS Project"

Visar resultat 21 - 25 av 35 uppsatser innehållade orden BEPS Project.

1. 21. Revideringen av Transfer Pricing Guidelines och betydelsen för svensk skatterätt

   Magister-uppsats, Karlstads universitet/Handelshögskolan

   Författare :Henrik Svensson; [2016]
   Nyckelord :OECD; the arm’s length principle; double taxation convention; transfer pricing; Transfer Pricing Guidelines; BEPS action 8-10; correction rule; the principle of legality; the principle of precaution.; OECD; armlängdsprincipen; dubbelbeskattningsavtal; internprissättning; Transfer Pricing Guidelines; BEPS action 8-10; korrigeringsregeln; legalitetsprincipen; försiktighetsprincipen.;

   Sammanfattning : I vertikalt integrerade koncerner finns risk att företagens interna prissättning vid transaktioneravviker från hur oberoende företag hade handlat i en jämförbar situation. OECD har undermånga år tagit fram olika riktlinjer i exempelvis Transfer Pricing Guidelines (TPG) vilka ärtill för att hjälpa företag och skattemyndigheter att fastställa korrekta priser på internatransaktioner. LÄS MER

3. 22. BEPS avseende internprissättning och förhållandet till EU-rätten

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

   Författare :Niels Jargård; [2016]
   Nyckelord :skatterätt; internprissättning; transfer pricing; BEPS; EU-rätt; Law and Political Science;

   Sammanfattning : The international organization OECD has developed a comprehensive action plan, the BEPS project, which aims to prevent national tax bases to erode due to that multinational companies allocate taxable profits in countries with low tax rates. Cross-border intra-group transactions is a predominant method to achieve the desired profit allocation. LÄS MER

4. 23. International corporate taxation and developing economies: is global tax harmonization desirable and feasible?

   Master-uppsats, Lunds universitet/Ekonomisk-historiska institutionen

   Författare :David Palomera Zaidel; [2016]
   Nyckelord :International taxation; corporate tax; tax avoidance; tax competition; tax harmonization; Social Sciences; Business and Economics;

   Sammanfattning : Greater capital mobility and financial integration have generated greater tax avoidance and international tax competition. This has modified negatively the tax systems of countries that keep taxing corporate profits: the system is now more inefficient, might be more regressive and tax authorities have less sovereignty. LÄS MER

5. 24. How can the proposed changes to the OECD tax model convention in action 1 and action 7 counter the issue of an artificial avoidance of a PE status?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Maria Wettersten; [2016]
   Nyckelord :Permanent establishment; BEPS action 1; BEPS action 7; artificial avoidance; Law and Political Science;

   Sammanfattning : The purpose of this thesis is to clarify how, according to BEPS action 1 and action 7, can the amendments of the “specific activity exemptions” in article 5 paragraph 4 of the OECD Model Tax Convention on Income and Capital (the model convention) counter the issue of an artificial avoidance of a PE status. The main issues that are connected to the concept of a permanent establishment are artificial avoidance of the status of a permanent establishment, the use of transfer pricing rules in order to artificially allocate the profits of a permanent establishment to low tax states and finally that some enterprises that operate within the digital economy can avoid the status of a permanent establishment due to the lack of physical presence. LÄS MER

7. 25. BEPS Action plan 13 in the light of confidentiality

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Filippa Håkansson; [2016]
   Nyckelord :BEPS; Action 13; CbC-reporting; OECD; Transfer Pricing; Transfer Pricing Documentation; Transparency; Law and Political Science;

   Sammanfattning : OECD introduced 15 Action plans as part of the BEPS-project in 2014 in their work to combat base erosion and profit shifting (BEPS). Action plan 13 provides for a re-examined transfer pricing documentation and a new Country-by-country-reporting. The CbC-reporting is to be included in a three-tired approach including a master-file and a local-file. LÄS MER