Sökning: "Douglas Linton Wahlgren"

Hittade 1 uppsats innehållade orden Douglas Linton Wahlgren.

  1. 1. The Grey Area of Taxation - An essay on Low Value-Adding Services in Swedish Tax Law

    Kandidat-uppsats, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Författare :Douglas Linton Wahlgren; [2023]
    Nyckelord :skatterätt; finansrätt; koncerninterna tjänster; internprissättning; vinstallokering; Law and Political Science;

    Sammanfattning : This essay critically examines the legal aspects of low value-adding services within multinational corporations, focusing on their treatment in Swedish tax law and the OECD Transfer Pricing Guidelines (OECD TPG). It explores the challenges and complexities involved in defining and taxing intragroup services, emphasizing their impact on profit shifting strategies. LÄS MER