Sökning: "BEPS Action Plan 2"

Hittade 4 uppsatser innehållade orden BEPS Action Plan 2.

1. 1. Transfer Pricing 2.0 - A case study on the role of transfer pricing on the integration of MNCs after increased tax equality

   D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Författare :Dominik Maurer; Hampus Hellermark; [2017]
   Nyckelord :Transfer Pricing; BEPS Action Plan; Tax Equality; Paradox Theory; Integration;

   Sammanfattning : This paper employs the dynamic equilibrium model of paradox theory to analyze the role of transfer pricing on the integration of MNCs after increased tax equality. Findings suggest that the role under examination evolved as a consequence of the OECD BEPS project, ultimately reinforcing vicious cycles. LÄS MER

3. 2. Hybrid Mismatch Arrangements Within EU: Under what Conditions could Single Taxation Be Secured?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Margret Agusta Sigurdardottir; [2016]
   Nyckelord :Tax; Taxation; Tax Law; Direct Taxation; Fundamental Freedoms; Double Taxation; Double Non-Taxation; Tax Avoidance; Aggressive Tax Planning; The Single Tax Principle; Single Taxation; Tax Treaty Law; GAAR; General Anti-Abuse Rule; Exemption Method; Credit Method; Dividend; Interest; Classification of Income; International Tax Regime; ECJ Case Law; Hybrid Mismatch Arrangements; Hybrid Financial Instruments; Parent-Subsidiary Directive; Base Erosion and Profit Shifting; BEPS; BEPS Action Plan 2; Anti-Hybrid Rules; Linking Rules; Correspondence Principle; Anti-Tax Avoidance Directive Proposal; Parent-Subsidiary Directive Amendments; Justification Grounds; EU Law; Law and Political Science;

   Sammanfattning : The purpose of the thesis is to analyse the problems of hybrid mismatch arrangements within the EU and how single taxation, which requires income to be taxed once, not more or less, can be secured under EU law. After the amendments of the Parent-Subsidiary Directive (PSD), where an anti-hybrid rule was enacted, the legal environment for companies within the European Union changed. LÄS MER

4. 3. Definition av fast driftställe - En analys av BEPS-projektets påverkan på svensk lagstiftning

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

   Författare :Sofia Molin; [2016]
   Nyckelord :Skatterätt; Fast driftställe; BEPS; Law and Political Science;

   Sammanfattning : We are living in a more international and global world than ever before and issues with international tax have never been so many. Because of this international tax rules have not kept up and the weaknesses in the current rules creates opportunities for base erosion and profit shifting. LÄS MER

5. 4. Internationell offensiv mot aggressiv skatteplanering - Från OECD till svensk rätt

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

   Författare :Christopher Falk; [2014]
   Nyckelord :Skatterätt; tax law; OECD; BEPS; parent; subsidiary; directive; GAAR; tax; avoidance; act; EU; Law and Political Science;

   Sammanfattning : OECD och EU har under de senaste åren intensifierat sin offensiv mot aggressive skatteplanering. År 2013 publicerade OECD sitt BEPS-projekt som tidigt under året inleddes med Rapporten mot BEPS och senare under samma år följdes upp av en Handlingsplan mot BEPS. LÄS MER