Sökning: "Artem Tuigunov"

Hittade 2 uppsatser innehållade orden Artem Tuigunov.

1. 1. Artem Tuigunov_Tax Regulation of Transfer Prices in Transnational Corporations in EU

   Magister-uppsats, Lunds universitet/Nationalekonomiska institutionen

   Författare :Artem Tuigunov; [2022]
   Nyckelord :Transfer prices; Tax regulation; EU; BEPS; Multilateral Intrument; Business and Economics;

   Sammanfattning : This work provides an overview of transfer pricing itself, how the tax regulation of transfer pricing has changed in EU and the analysis of changes in revenue and profits of 5 different Transnational corporations from Denmark. The analysis was made by looking into annual reports of these corporations for more than a decade and comparing the result with the time of introduction of BEPS plan and the Multilateral Instrument. LÄS MER

3. 2. Changes in Tax Regulation of Transfer Prices in Transnational Corporations in EU

   Magister-uppsats, Lunds universitet/Nationalekonomiska institutionen

   Författare :Artem Tuigunov; [2022]
   Nyckelord :Taxation; transfer prices; tax regulation; BEPS Plan; Multilateral Instrument.; Business and Economics;

   Sammanfattning : This work provides an overview of transfer pricing itself, how the tax regulation of transfer pricing has changed in EU and the analysis of changes in revenue and profits of 5 different Transnational corporations from Denmark. The analysis was made by looking into annual reports of these corporations for more than a decade and comparing the result with the time of introduction of BEPS plan and the Multilateral Instrument. LÄS MER