Sökning: "attribution of profits"

Visar resultat 1 - 5 av 11 uppsatser innehållade orden attribution of profits.

1. 1. Daily Profit Decomposition from Fluctuations in Interest Rates and Exchange Rates Extended with Inventory

   Master-uppsats, Linköpings universitet/Produktionsekonomi

   Författare :Jonathan Törnquist; Rinor Zylfijaj; [2022]
   Nyckelord :Profit decomposition; inventory; term structures; foreign exchange risk principal component analysis.; Vinstnedbrytning; lager; terminsstruktur; valutarisk principalkomponentanalys.;

   Sammanfattning : Multinational companies have consistently not been able to explain the impact currency and interest rates fluctuations have on their profits. To be able to account for these effects, thorough visibility is required. Epiroc Örebro is a global supplier of products and services within mining and infrastructure, with sales in more than 150 countries. LÄS MER

3. 2. Två sidor av samma mynt? - Om den dubbla tillämpningen av armlängdsprincipen under artikel 7 och 9 i OECD:s modellavtal och vilka skillnader som finns däremellan.

   Kandidat-uppsats, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

   Författare :Sebastian Odh; [2019]
   Nyckelord :skatterätt; internationell skatterätt; OECD; fast driftställe; vinstallokering; skatteavtal; armlängdsprincipen; Law and Political Science;

   Sammanfattning : Armlängdsprincipen kan betraktas som en av de mest centrala principerna inom den internationella beskattningsrätten. I OECD:s modellavtal, som ligger till grund för utformningen av bilaterala dubbelbeskattningsavtal, stadgas armlängdsprincipen i artikel 9, den regel som tillåter korrigering av ett företags vinst när interna transaktioner prissatts på ett sätt som inte är armlängdsmässigt. LÄS MER

4. 3. 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

5. 4. 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

7. 5. Momentum in Sweden: Past Returns and Continuing Overreaction

   D-uppsats, Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Författare :Jakob Bengtsson Ekström; Carl Elfving; [2017]
   Nyckelord :Momentum; Trading Volume; Self-Attribution Bias; Continuing Overreaction; OMX Stockholm;

   Sammanfattning : Comparing the performance of a traditional long-short momentum trading strategy to one based on a measure for continuing overreaction on OMXS 1997-2016, this study shows that traditional momentum only generates significant profits in the short-term. On the contrary, the continuing overreaction approach provides investors with significant profits for a variety of different holding- and formation periods, mainly attributable to its ability to pick winners. LÄS MER