Sökning: "BEPS Project"
Visar resultat 1 - 5 av 35 uppsatser innehållade orden BEPS Project.
1. How Multipolarity and Globalization Have Changed the Nature of Tax Multilateralism : A Comparison of the OECD Model Tax Convention Negotiation with the Negotiation of Pillar One and Two
Magister-uppsats, Uppsala universitet/Juridiska institutionenSammanfattning : Can a multilateral negotiating process—that is, cooperation between many states in a single forum—successfully reform the network of bilateral tax treaties that currently makes up the bulk of international tax law? The BEPS Project aims to be the first major push for a multilateral tax process since the creation of the OECD’s Model Tax Convention in the 1960s. Through BEPS, the OECD and 130-plus countries are in final negotiations to implement Pillar One and Two, which will: (1) create a new taxing right for “market jurisdiction” countries on the profit of international companies that do business there without a physical presence; and (2) implement a top-up tax levied against companies that offshore profits from intangible assets in low-tax jurisdictions. LÄS MER
2. Skatterättslig tolkning i ljuset av BEPS-åtgärderna
Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenSammanfattning : One of the most effective ways for states to raise revenue for their treasury is through taxation. This is even if the value creation takes place outside the country's borders. The problem is usually referred to as double taxation. As a consequence of this, from a micro perspective, uncertainty arises for taxpayers in cross-border transactions. LÄS MER
3. A Comparison of Building Energy Performance Simulation Tools in BIM and non-BIM environments
Master-uppsats, Lunds universitet/Institutionen för arkitektur och byggd miljö; Lunds universitet/Avdelningen för Energi och byggnadsdesignSammanfattning : The detailed use of Building Performance Simulation (BPS) tools to estimate the energy use and encourage energy savings solutions is vital in mitigating the energy use for buildings and the production of this energy. Furthermore, the design of energy-efficient and environmentally friendly buildings involves a collaborative effort among professionals in the Architecture, Engineering, and Construction (AEC) industry. LÄS MER
4. Link between Transfer Pricing and Customs Union Regulations
Magister-uppsats, Uppsala universitet/Juridiska institutionenSammanfattning : Base erosion and profit sharing (BEPS) explain the process when multinational enterprises take advantage of the gaps, mismatches or loopholes in the international tax regulations for artificially shifting profits to lower tax jurisdictions or no tax jurisdictions. Tax avoidance strategies were legal in most cases and overlooked until the OECD G20 BEPS project was done in 2013. LÄS MER
5. Skatterådgivarens Informationsplikt : En proportionell begränsning av etableringsfriheten?
Uppsats för yrkesexamina på avancerad nivå, Stockholms universitet/Juridiska institutionenSammanfattning : The growing digitalization of the world’s economy and the further integration of the EU:s internal market, combined with aggressive tax schemes becoming more and more sophisticated, has caused a growing need for unionwide effort to prevent aggressive tax-panning practises. The Council Directive (EU) 208/822 often referred to as DAC-6 is but the latest step in the European Union’s ongoing work to fulfil that need. LÄS MER
