Sökning: "BEPS"

Visar resultat 11 - 15 av 118 uppsatser innehållade ordet BEPS.

  1. 11. Skatterättslig tolkning i ljuset av BEPS-åtgärderna

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

    Författare :Adam Shokr Rajab; [2022]
    Nyckelord :skatterätt; tolkning; BEPS; Law and Political Science;

    Sammanfattning : 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. 12. 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

  4. 13. ACTION 1 VS PELARE 1 : EU, USA och Kinas inställning till implementering av digital beskattning

    Uppsats för yrkesexamina på avancerad nivå, Karlstads universitet/Handelshögskolan (from 2013)

    Författare :David Andersson; [2022]
    Nyckelord :digital beskattning; internationell beskattning;

    Sammanfattning : Den internationella ekonomin har under de senaste decennierna genomgått stora förändringar i form av den digitalisering som skett. Digitaliseringen har skapat en ny marknad med nya former av handelsplatser vilket gjort att dagens beskattningsregler inte uppdaterats snabbt nog. LÄS MER

  5. 14. 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 byggnadsdesign

    Författare :Damilare Akinboboye; [2022]
    Nyckelord :Building Information Modelling BIM ; Building Energy Modelling BEM ; Building Energy Simulation BES ; Interoperability; BPS tools.; Technology and Engineering;

    Sammanfattning : 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

  7. 15. Link between Transfer Pricing and Customs Union Regulations

    Magister-uppsats, Uppsala universitet/Juridiska institutionen

    Författare :Ankita Tiwari; [2022]
    Nyckelord :Transfer Pricing; Customs Union;

    Sammanfattning : 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