Sökning: "transfer pricing OECD"
Visar resultat 1 - 5 av 115 uppsatser innehållade orden transfer pricing OECD.
1. The digital economy and its implications: does the OECD’s Pillar One Proposal challenge the principles of law within International and EU tax law?
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : Change is the only constant; yet, as we step into the brave new world of taxing the digital economy, it might seem like the need and development of principles and rules for adequate profit allocation has only begun. This thesis discusses the profit allocation rules under the Unified Approach of the OECD Pillar One Proposal Amount A in relation to three identified principles of law in international and European tax law. LÄS MER
2. Varför snälla slutar sist : En analys av sambandet mellanklimatkompensationskostnader och internprissättning
Uppsats för yrkesexamina på grundnivå, Karlstads universitet/Handelshögskolan (from 2013)Sammanfattning : .... LÄS MER
3. Problems caused by unilateral measures while taxing the digital economy: Does the value creation approach suggested by OECD solve the problem?
Magister-uppsats, Lunds universitet/Institutionen för handelsrättSammanfattning : This thesis examines the challenges arising from unilateral measures taken by both developing and developed countries to protect their taxing rights in the digital economy, leading to issues of double taxation. It focuses on India's equalisation levy and the UK's diverted profits tax (DPT) as examples of unilateral measures. LÄS MER
4. Is control over risk getting out of control? : An analysis of the concept of control over risk as set out in the 2022 OECD Guidelines in relation to Swedish law
Uppsats för yrkesexamina på avancerad nivå, Uppsala universitet/Juridiska institutionenSammanfattning : In 2017 an amended version of the OECD Transfer Pricing Guidelines was published which included new provisions to prevent BEPS through the shifting of risks. Through the amendment of the Guidelines, it was clarified that for an entity in an MNE to contractually assume a risk, for transfer pricing purposes, it needs to control the risk and have the financial capacity to assume it. LÄS MER
5. The Grey Area of Taxation - An essay on Low Value-Adding Services in Swedish Tax Law
Kandidat-uppsats, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenSammanfattning : This essay critically examines the legal aspects of low value-adding services within multinational corporations, focusing on their treatment in Swedish tax law and the OECD Transfer Pricing Guidelines (OECD TPG). It explores the challenges and complexities involved in defining and taxing intragroup services, emphasizing their impact on profit shifting strategies. LÄS MER