Sökning: "Dominik Maurer"

Hittade 1 uppsats innehållade orden Dominik Maurer.

  1. 1. Transfer Pricing 2.0 - A case study on the role of transfer pricing on the integration of MNCs after increased tax equality

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Författare :Dominik Maurer; Hampus Hellermark; [2017]
    Nyckelord :Transfer Pricing; BEPS Action Plan; Tax Equality; Paradox Theory; Integration;

    Sammanfattning : This paper employs the dynamic equilibrium model of paradox theory to analyze the role of transfer pricing on the integration of MNCs after increased tax equality. Findings suggest that the role under examination evolved as a consequence of the OECD BEPS project, ultimately reinforcing vicious cycles. LÄS MER