Sökning: "beps action 7"

Visar resultat 1 - 5 av 12 uppsatser innehållade orden beps action 7.

1. 1. Dubbla avdrag och OECD - En undersökning av 24 b kap. 14 - 18 §§ IL och OECD:s tolkningsvärde i intern rätt

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

   Författare :Ludwig Wikman; [2020]
   Nyckelord :skatterätt; hybrida missmatchningar; Law and Political Science;

   Sammanfattning : During 2013 OECD, in collaboration with G20, presented 15 actions against base erosion and profit shifting (“BEPS”) through international structures. Recommendation 6 and 7 in action 2 refers to hybrid mismatches and double deductions. LÄS MER

3. 2. 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

4. 3. The Base Erosion and Profit-Shifting Project, Action 7: A Critical Analysis of the Preparatory/Auxiliary Extension and the New Anti-Fragmentation Rule in the 2017 OECD Model Tax Convention

   Magister-uppsats, Uppsala universitet/Juridiska institutionen

   Författare :John Gillespie; [2018]
   Nyckelord :;

   Sammanfattning : The PE is a concept under scrutiny. Action 7 of the BEPS Action Plan has laid out a path to defend against artificial avoidance of PE status in light of BEPS concerns that can be associated with moderating business practices. Out of Action 7 has come an update to Art. 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. 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