Sökning: "master thesis transfer pricing"

Visar resultat 1 - 5 av 20 uppsatser innehållade orden master thesis transfer pricing.

1. 1. Secondary Transfer Pricing Adjustments: Interpretation Challenges within the EU and International Perspectives

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Andrii Falendysh; [2021]
   Nyckelord :tax law; transfer pricing; secondary transfer pricing adjustments; interpretation; PSD; parent-subsidiary directive; OECD MC; constructive dividends; constructive interest; constructive capital injection; secondary transaction; Law and Political Science;

   Sammanfattning : This master thesis elaborates on the issues of the secondary transfer pricing adjustments that are common yet not regulated in an efficient manner by the states. The core problem of the double taxation issues to follow is the unwillingness of the states to accept the administrative tax decisions of each other in such sensitive fields as transfer pricing. LÄS MER

3. 2. Transfer Pricing Treatment of Transactions with Hard-to-Value Intangibles: Is BEPS Action 8 Based on the Arm’s Length Principle?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Oleh Fedusiv; [2016]
   Nyckelord :Transfer Pricing; Intangibles; Hard-to-Value Intangibles; BEPS; Arm’s Length Principle; Law and Political Science;

   Sammanfattning : This master’s thesis analyses BEPS Action 8 recommendations in relation to transactions with hard-to-value intangibles. OECD has developed them with a view to ensure that transfer pricing outcomes of transactions with hard-to-value intangibles are aligned with value creation. LÄS MER

4. 3. 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

5. 4. BEPS Action 13: Standardized Transfer Pricing Documentation - Does one size fit all?

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

   Författare :Elise Krumholz; [2015]
   Nyckelord :Skatterätt; internprissättning; transfer pricing; BEPS; transfer pricing documentation; Action 13; OECD; master file; local file; country-by-country report; international tax law; EUTPD; Law and Political Science;

   Sammanfattning : In Action 13 of the OECD/G20 Base erosion and profit shifting project, the Organization for Economic Co-operation and Development (OECD) re-examines transfer pricing documentation requirements and updates Chapter V of the Transfer pricing guidelines. Action 13 recommends a new three-tiered transfer pricing documentation structure that includes a master file, a local file, and a country-by-country report. LÄS MER

7. 5. Demand Response in the Future Swedish Electricity Market : A typology based on cost, volume and feasibility

   Master-uppsats, Linköpings universitet/Industriell ekonomi; Linköpings universitet/Tekniska högskolan

   Författare :Jakob Mökander; [2014]
   Nyckelord :Demand Response; electricity market design; power flexibility options;

   Sammanfattning : The power balance of an electrical power system is crucial to the quality of the delivered electricity as well as the security of supply. In a scenario where Swedish nuclear power plants are being phased out and replaced by renewable energy sources new constraints are added to the power balance equation since the production of many renewable energy sources, such as wind and solar power, are intermittent by nature. LÄS MER