Sökning: "The Authorized OECD Approach"

Hittade 4 uppsatser innehållade orden The Authorized OECD Approach.

1. 1. The Authorized OECD Approach for the attribution of profits to Permanent Establishments in a Post-BEPS World : An analysis of the Authorized OECD Approach for the attribution of profits to Permanent Establishments which arise from commissionaire arrangements under BEPS Action 7

   Magister-uppsats, Uppsala universitet/Juridiska institutionen

   Författare :Sevil Aliyeva; [2018]
   Nyckelord :The Authorized OECD Approach; commissionaire arrangements; attribution of profits to permanent establishments; BEPS; Action 7;

   Sammanfattning : The BEPS Project has led to unprecedented changes in international taxation rules. In this respect, the recent changes made to the definition of permanent establishment (PE) under BEPS Action 7 target aggressive tax structures used by multinationals enterprises (MNEs). LÄS MER

3. 2. Dependent Agents after BEPS : Especially with regard to commissionaire arrangements

   Magister-uppsats, Uppsala universitet/Juridiska institutionen

   Författare :Gustav Einar; [2017]
   Nyckelord :;

   Sammanfattning : The OECD estimates that every year between 100 and 240 billion US dollars of tax revenue is lost due to domestic tax base erosion and profit shifting resulting from the business practices used by multinational enterprises. In 2013, the BEPS Action Plan, encompassing 15 different actions, was sanctioned in response. LÄS MER

4. 3. Transfer Pricing and Business Restructurings : Risk Allocation as set out in Issues Notes 1 of the OECD Discussion Draft

   Magister-uppsats, IHH, Rättsvetenskap

   Författare :Annelie Forsberg; [2010]
   Nyckelord :transfer pricing; business restructuring; risk allocation; Issues Notes 1;

   Sammanfattning : The purpose of this thesis is to analyze the notion of risk as set out in Issues Notes 1, in the document “Transfer Pricing Aspects of Business Restructurings: Discussion Draft for Public Comment”. Furthermore, the approach of this draft is compared with the authorized OECD approach, established in the 2010 Report on the Attribution of Profits to Permanent Establishments. LÄS MER

5. 4. Kommissionärsstruktur - en fördelaktig skatteplaneringsform?

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

   Författare :Åsa Cornelis Justad; [2009]
   Nyckelord :Skatterätt; Law and Political Science;

   Sammanfattning : I uppsatsen behandlas kommissionärsstrukturen som skatteplaneringsform. Tidigare var det mycket vanligt att en fullfjädrad återförsäljare/traditionell distributör användes vid etablering av gränsöverskridande försäljnings­verksamhet. LÄS MER