Sökning: "Multilateral Intrument"

Hittade 1 uppsats innehållade orden Multilateral Intrument.

  1. 1. Artem Tuigunov_Tax Regulation of Transfer Prices in Transnational Corporations in EU

    Magister-uppsats, Lunds universitet/Nationalekonomiska institutionen

    Författare :Artem Tuigunov; [2022]
    Nyckelord :Transfer prices; Tax regulation; EU; BEPS; Multilateral Intrument; Business and Economics;

    Sammanfattning : This work provides an overview of transfer pricing itself, how the tax regulation of transfer pricing has changed in EU and the analysis of changes in revenue and profits of 5 different Transnational corporations from Denmark. The analysis was made by looking into annual reports of these corporations for more than a decade and comparing the result with the time of introduction of BEPS plan and the Multilateral Instrument. LÄS MER