Sökning: "Dejan Jelic"

Hittade 1 uppsats innehållade orden Dejan Jelic.

  1. 1. Allocation of burden of proof that the arm's length principle was(not) breached under the TFEU Fundamental Freedoms

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Dejan Jelic; [2013]
    Nyckelord :transfer pricing; arm s length principle; burden of proof; EU Law; balanced allocation of taxing powers; abuse of law; Law and Political Science;

    Sammanfattning : The topic of this work is the correlation between the protection of tax base by transfer princing rules and EU Law requirements. In particular, the question that wil be dealt with in this paper is how the burdern of proof that the arm's length principle was (not) followed by the taxpayer should be allocated in EU Law Context? Firstly, the EU Law framwork that is relevant for transfer pricing rules of EU Member States will be analyzed. LÄS MER