Sökning: "MLI"

Visar resultat 1 - 5 av 6 uppsatser innehållade ordet MLI.

  1. 1. Does the Substance over Form approach implemented as a result of the BEPS package reconciles the Permanent Establishment definition with the existence of economic allegiances?

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Moisés Zúñiga Vargas; [2019]
    Nyckelord :Taxes; Permanent Establishment; economic allegiances; MLI; OECD; BEPS; Model Tax Convention; International taxation; Law and Political Science;

    Sammanfattning : The Permanent Establishment (PE) concept plays a key role in the distribution of taxing rights between States by determining when the profits derived by an entity are taxable in a State other than the State of its residency. This concept, originally, evidenced the existence of sufficient economic allegiances between a non-resident entity and a State to justify taxation therein. LÄS MER

  2. 2. MLI:s styrkor och svagheter - En skatterättslig analys av OECD:s multilaterala instruments potentiella genomslagskraft och funktionalitet

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

    Författare :Tara Curovic; [2018]
    Nyckelord :skatterätt; BEPS; OECD; MLI; Law and Political Science;

    Sammanfattning : To this day, 78 states have signed the OECD Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The purpose of the convention is to swiftly implement tax treaty related BEPS measures without having to bilaterally implement those changes in every tax treaty. LÄS MER

  3. 3. Den europeiska skattjakten - Tolkning och tillämpning av europeiska dubbelbeskattningsavtal i ljuset av MLI:s PPT och ATAD

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

    Författare :Carl Norrgård; [2018]
    Nyckelord :skatterätt; skatteavtal; multilaterala instrumentet; ATAD; Law and Political Science;

    Sammanfattning : The international tax law system has for a long time been defined by its prevention of double taxation of the taxpayers. The main way in which this work has been undertaken has been the many bilateral tax agreements that exist between states today. LÄS MER

  4. 4. Reservations and Compatibility Clauses in the Multilateral Instrument: Overcoming New Interpretative Challenges

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Roberto Ramos Obando; [2017]
    Nyckelord :Tax; International Tax Law; Multilateral Instrument; Double Tax Treaty; BEPS; Reservations; Compatibility Clauses; Law and Political Science;

    Sammanfattning : Adopted on November 2016, the Multilateral instrument for BEPS tax treaty measures (MLI) has come into play in the global tax treaty landscape. The MLI is a multilateral agreement that aims for a speedy implementation of the treaty measures agreed upon in the Base Erosion and Profit Shifting (BEPS) Project by allowing the modification of the bilateral double tax treaties (DTTs) without the need of individual negotiation of each treaty. LÄS MER

  5. 5. Motorbyte BV206 : Utredning och rekommendation

    Uppsats för yrkesexamina på grundnivå, Luleå tekniska universitet/Institutionen för teknikvetenskap och matematik

    Författare :Linus Eriksson; [2016]
    Nyckelord :Scandinavian Terrain Vehicles; BV206; Tracked vehicle; Hägglunds; Engine; Gearbox; Hydrostatic Transmission; Weighted score matrix; Scandinavian Terrain Vehicles; BV206; Bandvagn; Hägglunds; Motor; Växellåda; Hydrostatisk Transmission; Kriterieviktsmetod;

    Sammanfattning : Scandinavian Terrain Vehicles AB (STV) konstruerar och bygger bandvagnar för civilt bruk. I utbudet ingår även vad STV kallar Mid Life Improvement (MLI) vilket syftar i att renovera Hägglunds BV206. LÄS MER