Sökning: "formulary apportionment"

Hittade 4 uppsatser innehållade orden formulary apportionment.

1. 1. 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

3. 2. The Allocation of Residual Profits Deriving from Intangibles in a Transfer Pricing Context

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Fiona Gassauer-Fleissner; [2017]
   Nyckelord :Tax International Tax Law Transfer Pricing Intangibles Residual Profits BEPS Transfer Pricing Guidelines Arm s Length Formulary Apportionment; Law and Political Science;

   Sammanfattning : After giving an introduction to the basics of transfer pricing with a focus on intangibles, this paper aims to establish the nature of residual profits and what needs to be considered when such profits are generated. It will become clear that residual profits are an economic concept rather than an element of tax law which is why, first, a connecting link needs to be found between these two disciplines. LÄS MER

4. 3. Formulary Apportionment in the European Union

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

   Författare :Aisha Butt; [2005]
   Nyckelord :EG-rätt; Skatterätt; Law and Political Science;

   Sammanfattning : The European Union has discussed the idea of a potential shift from a system of dividing the EU source income of multinational companies based on separate accounting and the arm's length principle, to one based on consolidated base taxation with formulary apportionment. EU businesses have for several years highlighted numerous tax obstacles in the EU that prevent them from operating on the basis consistent with the Single Market. LÄS MER

5. 4. 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