Sökning: "Andrii Falendysh"

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  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