Essays about: "Advanced Pricing Arrangements"

Found 2 essays containing the words Advanced Pricing Arrangements.

1. 1. Is the Commission’s Arm’s Length Principle Compatible with the Principle of Legal Certainty?

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Rachel Ashon; [2017]
   Keywords : Arm s Length Principle; European Union; Transfer Pricing; Advanced Pricing Arrangements; Tax Law; Law and Political Science;

   Abstract : The European Commission’s Decisions addressing tax rulings which came into the public domain in November 2014 as constituting State Aid (contrary to Article 107 TFUE) after Lux-Leaks have generated some discussion. Of paramount interest in this thesis is the Commission’s declaration in the Belgium Excess Profits, Fiat and Starbucks Decisions that the European Union has its own ALP (hereinafter called EC-ALP). READ MORE

3. 2. Advanced Pricing Arrangements : Development of the Swedish legislation

   University essay from IHH, Rättsvetenskap

   Author : Axel Wedin; [2012]
   Keywords : Advanced Pricing Arrangements; Transfer Pricing; Tax Law; prissättningsbesked; internprissättning; skatterätt;

   Abstract : In recent years transfer pricing has become one of the most important issues for tax authorities and companies. As the area has become more complex this has lead to an increase in disputes and a need for dispute resolution procedure. Advanced Pricing Arrangement (APA) is the latest dispute resolution procedure and was introduced in Sweden in 2010. READ MORE