Essays about: "APAs"

Showing result 1 - 5 of 9 essays containing the word APAs.

1. 1. Transfer pricing adjustments derived from state aid cases - Are corresponding adjustments mandatory for EU Member States?

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Ruby Michelle De Fátima Rojas Ixtacuy; [2022]
   Keywords : Corresponding adjustments; State Aid; Transfer pricing; Dispute Resolution Mechanisms; Arbitration; OCDE; double economic taxation; EU Member States; EU tax law; Tax Law; Law and Political Science;

   Abstract : When an EU MS executes a state aid recovery decision, specifically those cases regarding Advance Pricing Agreements (APAs), an economic double taxation issue and a potential TP dispute may arise, which could be generated by the need for the application of a corresponding adjustment. In any case, each jurisdiction has the discretion to determine if the application of a corresponding adjustment should be made. READ MORE

3. 2. The Commission’s Approach in State Aid Assessment of Advance Pricing Agreements: an Autonomous EU Arm’s Length Principle and Its Implications

   University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

   Author : Polina Parshina; [2020]
   Keywords : Law and Political Science;

   Abstract : This thesis aims to reveal whether the Commission’s approach in the State aid assessment of advance pricing agreements (APAs) is in line with the current EU law framework and whether, given its implications, it is a sensible development in State aid law applied to taxation. Chapter 2 introduces the background of the arm's length principle, looking into its origin, purpose and application in tax law. READ MORE

4. 3. Development of an off-line silicon wafer warpage measuring tool

   University essay from KTH/Skolan för industriell teknik och management (ITM)

   Author : Linas Čapas; [2020]
   Keywords : Photolithography; Semiconductor; Silicon; Wafer; Warpage; Mikrolitografi; Halvledare; Kisel; Kiselplatta; Vrängning;

   Abstract : Warped wafers and all the issues arise with them. are known issue in semiconductor industry. To solve those issues, the shape of the wafer needs to be known precisely. Current way of working when it comes to warped wafers is far from ideal within the company. READ MORE

5. 4. Selectivity in European State Aid? – A comprehensive review of the selectivity criterion applied to tax measures

   University essay from Lunds universitet/Juridiska institutionen

   Author : Andréas Vidmar; [2017]
   Keywords : EU law; fiscal law; competition law; law; State aid; tax measures; The apple case; APAs; the derogation method; fiscal autonomy; tax rulings; Law and Political Science;

   Abstract : Ekonomiska diskrepanser mellan länder och företag globalt skapar krav och behov för reglering av beviljande av bidrag eller statligt stöd på internationell nivå. I dess frånvaro skulle länder kunna ge vinster till produkter och kringgå konkurrens med otillbörlig förskjutning av varor som skulle ha behövt samma subventioner för att ha en ärbar chans att konkurrera med. READ MORE

6. 5. How do Unilateral APAs overcome the issues of legitimate expectations, tax transparency and state aid in the European Union?

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Jessica Cuanita; [2015]
   Keywords : principle of legality; advance pricing agreements; legitimate expectations; tax transparency; unilateral APA; state aid; advance pricing arrangements; transfer pricing; Law and Political Science;

   Abstract : Advance pricing arrangement (“APA”) becomes a common tool to attract foreign investors to carry out their business in the Member States’ territory. The advantage of APA which providing legitimate expectations to the taxpayers is one of the reasons of why the companies file an APA request to the tax authorities. READ MORE