Sökning: "transfer pricing permanent establishment"

Visar resultat 1 - 5 av 7 uppsatser innehållade orden transfer pricing permanent establishment.

  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

  2. 2. Definition av fast driftställe - En analys av BEPS-projektets påverkan på svensk lagstiftning

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

    Författare :Sofia Molin; [2016]
    Nyckelord :Skatterätt; Fast driftställe; BEPS; Law and Political Science;

    Sammanfattning : We are living in a more international and global world than ever before and issues with international tax have never been so many. Because of this international tax rules have not kept up and the weaknesses in the current rules creates opportunities for base erosion and profit shifting. LÄS MER

  3. 3. How can the proposed changes to the OECD tax model convention in action 1 and action 7 counter the issue of an artificial avoidance of a PE status?

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Maria Wettersten; [2016]
    Nyckelord :Permanent establishment; BEPS action 1; BEPS action 7; artificial avoidance; Law and Political Science;

    Sammanfattning : The purpose of this thesis is to clarify how, according to BEPS action 1 and action 7, can the amendments of the “specific activity exemptions” in article 5 paragraph 4 of the OECD Model Tax Convention on Income and Capital (the model convention) counter the issue of an artificial avoidance of a PE status. The main issues that are connected to the concept of a permanent establishment are artificial avoidance of the status of a permanent establishment, the use of transfer pricing rules in order to artificially allocate the profits of a permanent establishment to low tax states and finally that some enterprises that operate within the digital economy can avoid the status of a permanent establishment due to the lack of physical presence. LÄS MER

  4. 4. PE Threshold for Business Profits in E-Commerce Context-To what extent does the present Permanent Establishment threshold influence the taxation of Electronic Commerce cross-border transactions?

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Petrit Ademi; [2014]
    Nyckelord :E-Commerce; PE threshold; Permanent Establishment; Article 5; Article 7; OECD; Source taxation; Business Profits; Law and Political Science;

    Sammanfattning : Issues related to attribution of profits already exist in the traditional economic framework and are of a different nature, however these issues seem to become more bothersome in transactions conducted in e-commerce context, with an electronic economy. The matter is similar to the traditional economic problems in regard to transfer pricing adjustments; however these issues are much more complex due to the e-commerce nature, especially when considering the fact that multinational enterprises may gather data from different jurisdictions, and for different purposes, which makes the tracing of the source of the data highly complex. LÄS MER

  5. 5. Permanent Establishment : With respect to attribution of income and the question of documentation of internal dealings

    Kandidat-uppsats, Högskolan i Jönköping/IHH, Rättsvetenskap

    Författare :Daniel Sjöberg; [2011]
    Nyckelord :Permanent Establishment; documentation of internal dealings;

    Sammanfattning : In 2008 the Committee of Fiscal Affairs of OECD published its report on profit attributable to a permanent establishment. In 2010 article 7 of the OECD model tax convention was reformed, and the report was revised to better conform to the article. LÄS MER