Sökning: "Danila Oborin"
Hittade 1 uppsats innehållade orden Danila Oborin.
1. The Compatability of the OECD MNA with EU Fundamental Freedoms and the Case Law on Abuse
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : The OECD Modified Nexus Approach (MNA) as found in BEPS Action 5 is the preferred method for implementing an IP regime. By linking IP-related expenditures to tax benefits, the approach redefined substance with the aim to prevent tax base erosion which could occur in lenient IP regimes. LÄS MER
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