Sökning: "BEPS Action Plan"
Visar resultat 1 - 5 av 15 uppsatser innehållade orden BEPS Action Plan.
1. In What Way Does the Russian GAAR Comply With EU ATAD and BEPS Rules?
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : The issues of tackling aggressive tax planning are actual throughout the whole history of global market economy. Earlier this struggle was held by the states individually through imposing rules into their national legislation authorizing tax supervisory bodies to use new methods of control, establishing liability for tax evasion, and developing the approaches by judgements of the courts on relevant cases. LÄS MER
2. The Base Erosion and Profit-Shifting Project, Action 7: A Critical Analysis of the Preparatory/Auxiliary Extension and the New Anti-Fragmentation Rule in the 2017 OECD Model Tax Convention
Magister-uppsats, Uppsala universitet/Juridiska institutionenSammanfattning : The PE is a concept under scrutiny. Action 7 of the BEPS Action Plan has laid out a path to defend against artificial avoidance of PE status in light of BEPS concerns that can be associated with moderating business practices. Out of Action 7 has come an update to Art. LÄS MER
3. Aggressive Measures for Aggressive Schemes: Human Rights Perspectives
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : The focus of this thesis is the EU Directive on mandatory disclosure rules on intermediaries that make available potentially aggressive cross-border tax arrangements. Its avowed purpose is to arrest base erosion and to address fairness in taxation. LÄS MER
4. Dependent Agents after BEPS : Especially with regard to commissionaire arrangements
Magister-uppsats, Uppsala universitet/Juridiska institutionenSammanfattning : The OECD estimates that every year between 100 and 240 billion US dollars of tax revenue is lost due to domestic tax base erosion and profit shifting resulting from the business practices used by multinational enterprises. In 2013, the BEPS Action Plan, encompassing 15 different actions, was sanctioned in response. LÄS MER
5. The Anti-Tax Avoidance Directive and its Compatibility with Primary EU Law (Competence: Subsidiarity and Proportionality)
Master-uppsats, Lunds universitet/Juridiska institutionenSammanfattning : The EU has adopted to the anti-tax avoidance package to implement the OECD action plan on Base Erosion Profit Shifting. The Anti-Tax Avoidance Directive (ATAD) is a legislative element e of anti-tax avoidance package proposed by the Commission. LÄS MER
