Avancerad sökning

Hittade 1 uppsats som matchar ovanstående sökkriterier.

1. 1. Formulary Apportionment - a realistic alternative to the arm's length principle within the EU?

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

   Författare :Tomas Fjordevik; [2001]
   Nyckelord :Skatterätt; Law and Political Science;

   Sammanfattning : The international accepted standard today, which is used for tax purposes to attribute profits between related enterprises operating in different countries, is the so-called arm's length principle. The arm's length principle states that transfer prices between related enterprises have to be the same amount as transfer prices in comparable transactions between unrelated enterprises. LÄS MER