Sökning: "Profit Split Method"

Visar resultat 1 - 5 av 14 uppsatser innehållade orden Profit Split Method.

  1. 1. Bolagsstyrning i svenska idrottsföreningar. : En kvalitativ studie om en bolagiserings effekter på bolagsstyrningen i svenska idrottsföreningar.

    Magister-uppsats, Linnéuniversitetet/Institutionen för management (MAN)

    Författare :Ella Johansson; Evelina Nilsson; [2023]
    Nyckelord :;

    Sammanfattning : Master Thesis in accounting, School of Business and Economics, LinnaeusUniversity in Växjö, Spring 2023 Authors: Evelina Nilsson and Ella Johansson Supervisor: Mohamed Mahieddine Examiner: Ola Nilsson Title: Corporate governance in Swedish sport organizations - A qualitative studyon the effects of incorporation on corporate governance in Swedish sportsorganizations. Keywords: non-profit organizations, corporate governance, sport organizations,incorporation Background: Sport has undergone major developments as a result of theprofessionalization, commercialization and internationalization. LÄS MER

  3. 2. Vinstdelningsmetoden och armlängdsprincipen : Utveckling, avsteg eller någonting helt annat?

    Uppsats för yrkesexamina på avancerad nivå, Uppsala universitet/Juridiska institutionen

    Författare :Jesper Larsson; [2022]
    Nyckelord :Transfer Pricing; Profit Split Method; Arm´s lenghts principle; Internprissättning; Vinstdelningsmetoden; Armlängdsprincipen;

    Sammanfattning : The profit split method in its current form is a relatively new part of the OECD transfer pricing guidelines for multinationals and tax authorities. First emerging in a 2018 report and recently incorporated in the official guidelines themselves, one might observe that the importance of the method is rapidly growing. LÄS MER

  4. 3. Idrott som integrationsmetod : En kvalitativ intervjustudie om en svensk kommuns strategiska integrationsarbete

    Kandidat-uppsats, Linnéuniversitetet/Institutionen för samhällsstudier (SS)

    Författare :Marika Andersson; [2021]
    Nyckelord :Integration; Sports; Municipality strategies; Integration; Idrott; Kommunala strategier;

    Sammanfattning : As a result of the significant increase of migrants coming to Sweden in 2015, the Swedish government has increased the strategies on integration within agencies and municipalities in the country. Integration through sports is one of these methods. LÄS MER

  5. 4. Income taxation at the right place at the right time - An analysis of the need for a virtual permanent establishment

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

    Författare :Johan Brodd; [2018]
    Nyckelord :skatterätt; tax law; permanent establishment; corporate income taxation; significant digtal presence; significant economic presence; virtual permanent establishment; PE; Virtual PE; Law and Political Science;

    Sammanfattning : In the last couple of years, taxation of the digital economy has become a subject that is on everybody’s mind. This has given rise to attempts from OECD and EU, amongst others, to solve this dilemma. LÄS MER

  7. 5. Profit-allocation based on value creation in the digital economy

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Tim Theunis; [2018]
    Nyckelord :Digital economy; value creation; tax; taxation; profit-allocation; permanent establishment; digital permanent establishment; virtual permanent establishment; formulary apportionment; arm s length principle; BEPS Action 1; BEPS Action 7; digitalization; digitalisation; European Commission; Directive; attribution of profits; value drivers; user jurisdiction; data; profit split method; transfer pricing; Law and Political Science;

    Sammanfattning : With the proposed Directive by the European Commission to tax the digital economy more effective by introducing a digital permanent establishment, the question raises how to effectively tax it. Under the current profit-allocation principles, profits are allocated to the jurisdiction in which the significant people functions are situated. LÄS MER