Sökning: "customs valuation"
Visar resultat 1 - 5 av 8 uppsatser innehållade orden customs valuation.
1. Link between Transfer Pricing and Customs Union Regulations
Magister-uppsats, Uppsala universitet/Juridiska institutionenSammanfattning : Base erosion and profit sharing (BEPS) explain the process when multinational enterprises take advantage of the gaps, mismatches or loopholes in the international tax regulations for artificially shifting profits to lower tax jurisdictions or no tax jurisdictions. Tax avoidance strategies were legal in most cases and overlooked until the OECD G20 BEPS project was done in 2013. LÄS MER
2. The notion of economic value in taxation - A comparison of valuation methods
Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska fakulteten; Lunds universitet/Juridiska institutionenSammanfattning : The concept of economic value is not well explored nor consistently applied in the field of taxation. Different systems of taxation assess value from their own perspectives and with their own interests in mind resulting in situations where different values for taxation are determined for the same transaction. LÄS MER
3. The link between transfer pricing and the EU customs valuation law: is there any and how could it be strengthened?
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : Transfer pricing and EU customs law are regulated by two separate sets of rules. Ultimately, the objective of transfer pricing, as a tax measure, is to ensure that the transactions between associated enterprises are conducted in accordance with the same terms as between independent enterprises. LÄS MER
4. Price discounts of co-operative conversions in Stockholm city
Master-uppsats, KTH/Fastigheter och byggandeSammanfattning : The conversion of rental apartments to tenancy-owned housing has been a common phenomenon in the housing market in Stockholm during the last two decades. Rental apartment-tenants have the opportunity to purchase their unit for a hefty discount. LÄS MER
5. Internprissättning och tullvärde : Det är bättre att förekomma än att förekommas
Master-uppsats, Linköpings universitet/AffärsrättSammanfattning : Globaliseringen bidrar till en ökad världshandel och medför även ett växande antal gränsöverskridande koncerninterna transaktioner inom multinationella företag. Prissättningen av transaktioner vilka vidtas mellan närstående företag måste ske i enlighet med armlängdsprincipen som om transaktionerna vidtagits mellan två oberoende företag. LÄS MER