Sökning: "BEPS action 4"

Visar resultat 6 - 10 av 11 uppsatser innehållade orden BEPS action 4.

1. 6. Fast driftställe – ett för alla, alla för ett? - Svensk beskattningsrätt i ljuset av BEPS-projektets sjunde åtgärdspunkt

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

   Författare :Mikaela Larsson; [2017]
   Nyckelord :Skatterätt; BEPS Åtgärdspunkt Sju; Fast Driftställe; Verksamhet av Förberedande Alternativt Biträdande Art; Beroende Representant; Oberoende Representant; Tax Law; Permanent Establishment; Prepatory or Auxiliary Character; Dependent Agent; Independent Agent; Law and Political Science;

   Sammanfattning : The Permanent Establishment status is a concept in the income tax law context. The term is defined in the Model Tax Convention of OECD and the Swedish Income Tax Act. The definition has with minor changes remained unchanged since its introduction. LÄS MER

3. 7. To what extent the Anti-abuse measures concerning the interest limitation rule can be introduced into Member States without breaching EU law?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Pimfah Wirawan; [2017]
   Nyckelord :Interest limitation rules; Thin capitalisation; compatibility; fundamental freedoms; freedom of establishment; ATAD; ATA Directive; BEPS; Base erosion and profit shifting; BEPS action 4; Law and Political Science;

   Sammanfattning : Under the BEPS action 4, the suggested best approach gives guidelines on how Member States can implement the interest limitation rules. The variation of rules and exceptions can facilitate the Member States to introduce the rules or at the same time can expand a gap of an implementation of domestic rules which is not harmonised. LÄS MER

4. 8. 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

5. 9. Limitations on interest deductions: does BEPS action 4 presume tax avoidance?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Latifa Omri; [2016]
   Nyckelord :Interest; limitations; deductions; BEPS; action 4; tax avoidance; presumption; international tax law; EU law; CJEU; thin capitalization; thin cap rules; anti-tax avoidance; fixed ratio rule; group ratio rule; the best practice approach; fundamental freedoms; case law.; Law and Political Science;

   Sammanfattning : Debt and equity are in most countries treated differently for taxing purposes. The asymmetry between the financing forms are being taken advantage of by MNEs, allowing them to plan their cross-border activities in a way that lowers the taxable burden for the whole group. LÄS MER

7. 10. How can the proposed changes to the OECD tax model convention in action 1 and action 7 counter the issue of an artificial avoidance of a PE status?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Maria Wettersten; [2016]
   Nyckelord :Permanent establishment; BEPS action 1; BEPS action 7; artificial avoidance; Law and Political Science;

   Sammanfattning : The purpose of this thesis is to clarify how, according to BEPS action 1 and action 7, can the amendments of the “specific activity exemptions” in article 5 paragraph 4 of the OECD Model Tax Convention on Income and Capital (the model convention) counter the issue of an artificial avoidance of a PE status. The main issues that are connected to the concept of a permanent establishment are artificial avoidance of the status of a permanent establishment, the use of transfer pricing rules in order to artificially allocate the profits of a permanent establishment to low tax states and finally that some enterprises that operate within the digital economy can avoid the status of a permanent establishment due to the lack of physical presence. LÄS MER