Sökning: "Oleh Fedusiv"

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  1. 1. Transfer Pricing Treatment of Transactions with Hard-to-Value Intangibles: Is BEPS Action 8 Based on the Arm’s Length Principle?

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Oleh Fedusiv; [2016]
    Nyckelord :Transfer Pricing; Intangibles; Hard-to-Value Intangibles; BEPS; Arm’s Length Principle; Law and Political Science;

    Sammanfattning : This master’s thesis analyses BEPS Action 8 recommendations in relation to transactions with hard-to-value intangibles. OECD has developed them with a view to ensure that transfer pricing outcomes of transactions with hard-to-value intangibles are aligned with value creation. LÄS MER