Sökning: "Base erosion and profit shifting"
Visar resultat 1 - 5 av 45 uppsatser innehållade orden Base erosion and profit shifting.
1. Triangeldramat mellan OECD, EU och den svenska rätten - En granskning av den svenska implementeringen av Rådets direktiv (EU) 2022/2523 och de efterföljande konsekvenserna för framtidens skatteflykt bland multinationella koncerner
Kandidat-uppsats, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenSammanfattning : In 2013, the OECD, in collaboration with G20 countries, introduced an action plan to address and tackle the erosion of the tax base and undue profit shifting made possible due to outdated international tax rules. The program includes regulations aimed at combating tax evasion among multinational corporations. LÄS MER
2. EU-förenliga riktade ränteavdragsbegränsningar – en möjlig realitet eller fantasi
Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenSammanfattning : The right to deduct interest expenses is limited by the general and targeted interest deduction limitation rules, including the “exemption rule” in Chapter 24, Paragraph 18, subparagraph 2 of the Law on income tax. This rule excludes the right to deduct interest paid on intra-group loans if such loans have been made exclusively or almost exclusively for the purpose of obtaining a substantial tax benefit for the group. LÄS MER
3. 'Preserving a Balanced Allocation of Taxing Powers Between the Member States’ as a Ground of Justification for the Maintenance of Restrictive National Provisions : An analysis of the development of the ground of justification in case law from the CJEU
Magister-uppsats, Uppsala universitet/Juridiska institutionenSammanfattning : The Court of Justice of the European Union (further “CJEU”) assesses the compatibility of national tax provisions with the fundamental freedoms. The assessment normally consists of different steps. The first step is to determine if the national legislation constitutes a restriction. LÄS MER
4. Tax Avoidance, Aggressive Tax Planning, and the United States’ Tax Cuts and Jobs Act of 2017 : An Investigation into Anti-Base Erosion and Anti-Profit Shifting Strategies
Magister-uppsats, Uppsala universitet/Juridiska institutionenSammanfattning : .... LÄS MER
5. How Multipolarity and Globalization Have Changed the Nature of Tax Multilateralism : A Comparison of the OECD Model Tax Convention Negotiation with the Negotiation of Pillar One and Two
Magister-uppsats, Uppsala universitet/Juridiska institutionenSammanfattning : Can a multilateral negotiating process—that is, cooperation between many states in a single forum—successfully reform the network of bilateral tax treaties that currently makes up the bulk of international tax law? The BEPS Project aims to be the first major push for a multilateral tax process since the creation of the OECD’s Model Tax Convention in the 1960s. Through BEPS, the OECD and 130-plus countries are in final negotiations to implement Pillar One and Two, which will: (1) create a new taxing right for “market jurisdiction” countries on the profit of international companies that do business there without a physical presence; and (2) implement a top-up tax levied against companies that offshore profits from intangible assets in low-tax jurisdictions. LÄS MER
