Artem Tuigunov_Tax Regulation of Transfer Prices in Transnational Corporations in EU
Sammanfattning: This work provides an overview of transfer pricing itself, how the tax regulation of transfer pricing has changed in EU and the analysis of changes in revenue and profits of 5 different Transnational corporations from Denmark. The analysis was made by looking into annual reports of these corporations for more than a decade and comparing the result with the time of introduction of BEPS plan and the Multilateral Instrument. It turned out that most of the corporations actually tried to hide their true profits, but the implementation of the actions above helped to reveal it. The constant need to improve the tax control over transfer prices on the part of the states gives practical significance to the work.
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