Sökning: "transfer pricing permanent establishment"

Visar resultat 6 - 7 av 7 uppsatser innehållade orden transfer pricing permanent establishment.

1. 6. Attributing Free Capital and Profit to Permanent Banking Establishments

   Magister-uppsats, IHH, Rättsvetenskap

   Författare :Niclas Andersson; [2010]
   Nyckelord :Permanent Banking Establishment; Attribution of Profits; Transfer Pricing; Free Capital;

   Sammanfattning : By September 2010, in its ongoing effort to clarify the subject of taxing a permanent establishment, the OECD launched a new article 7 in its model tax convention together with a revised version of the report on the attribution of profits to permanent establishments. The article and the report contain a new order of taxation, where a permanent establishment should, in almost all aspects, be treated as a separate entity. LÄS MER

3. 7. Attribution of Profits to Permanent Establishments : How Should Swedish Legislation Conform to the OECD December 2006 Report?

   Magister-uppsats, IHH, Rättsvetenskap

   Författare :Maria Blom; Anders Lenfors; [2008]
   Nyckelord :International Tax Law;

   Sammanfattning : The purpose of this thesis is to establish whether the domestic legislation of Sweden is in tune with the OECD December 2006 report on the attribution of profits to permanent es-tablishments (December 2006 report) and if not how Sweden ought to conform. How to attribute business profits to a permanent establishment (PE) is laid down in Article 7 of the OECD Model Tax Convention on Income and on Capital. LÄS MER