Essays about: "BEPS"

Showing result 1 - 5 of 15 essays containing the word BEPS.

  1. 1. Is BEPS Action 6 “Preventing Treaty abuse” compatible with the EU Law concept of abuse?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Amela Juka; [2016]
    Keywords : Treaty shopping; Treaty abuse; Anti-abuse rules; Double non-taxation; CJEU; LOB Clause; PPT rule; wholly artificial arrangements ; GAAR; BEPS; BEPS action 6; OECD; EU Fundamental Freedoms; EU law; Law and Political Science;

    Abstract : In September 2015, the OECD released the final report on BEPS action 6. The main purpose of the action 6 is the prevention of "granting treaty benefits in inappropriate circumstances". Regarding the prevention of treaty abuse the OECD presented three main recommendations. These actions are only proposals and therefore they constitute soft law. READ MORE

  2. 2. BEPS Action 6 - An inclusion of anti-abuse measures in tax treaties to prevent the improper use of a tax treaty - Are the measures suggested in BEPS Action 6 necessary from a Swedish perspective?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Johanna Fridh; [2016]
    Keywords : Tax treaty; tax treaty override; improper use of a tax treaty; anti-abuse rules; Limitation-on-benefits; Principal purpose test; General Anti-avoidance rules; BEPS; Action 6; agressive tax planning; Law and Political Science;

    Abstract : The thesis provides an overview of the relationship between tax treaties and domestic law and issues that arise if a contracting state uses domestic anti-avoidance rules to prevent the improper use of a tax treaty. Improper use of a tax treaty is an issue addressed in the BEPS Action 6 report. READ MORE

  3. 3. Hybrid Mismatch Arrangements Within EU: Under what Conditions could Single Taxation Be Secured?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Margret Agusta Sigurdardottir; [2016]
    Keywords : Tax; Taxation; Tax Law; Direct Taxation; Fundamental Freedoms; Double Taxation; Double Non-Taxation; Tax Avoidance; Aggressive Tax Planning; The Single Tax Principle; Single Taxation; Tax Treaty Law; GAAR; General Anti-Abuse Rule; Exemption Method; Credit Method; Dividend; Interest; Classification of Income; International Tax Regime; ECJ Case Law; Hybrid Mismatch Arrangements; Hybrid Financial Instruments; Parent-Subsidiary Directive; Base Erosion and Profit Shifting; BEPS; BEPS Action Plan 2; Anti-Hybrid Rules; Linking Rules; Correspondence Principle; Anti-Tax Avoidance Directive Proposal; Parent-Subsidiary Directive Amendments; Justification Grounds; EU Law; Law and Political Science;

    Abstract : The purpose of the thesis is to analyse the problems of hybrid mismatch arrangements within the EU and how single taxation, which requires income to be taxed once, not more or less, can be secured under EU law. After the amendments of the Parent-Subsidiary Directive (PSD), where an anti-hybrid rule was enacted, the legal environment for companies within the European Union changed. READ MORE

  4. 4. Neutralizing the Effects of Hybrid Mismatch Arrangements on a EU Level - To what extent can Member States be obliged to align their tax systems to each other?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Juliane Fiebig; [2016]
    Keywords : Hybrid Mismatches; Hybrid Financial Instruments; Double Taxation; Double Non-Taxation; Tax Abuse; BEPS; Anti-Tax Tax Avoidance; Tax Arbitrage; Law and Political Science;

    Abstract : Due to the on-going discussion regarding the OECD/G20 BEPS project and its particular actions it is an important task for the EU legislator to establish a reasonable and functional legal framework in order to ensure a certain degree of uniformity of Anti-BEPS measures within the European Union. In doing so, the protagonists must respect the boundaries set to domestic law as well as to measures of secondary legislation by primary EU law. READ MORE

  5. 5. International corporate taxation and developing economies: is global tax harmonization desirable and feasible?

    University essay from Lunds universitet/Ekonomisk-historiska institutionen

    Author : David Palomera Zaidel; [2016]
    Keywords : International taxation; corporate tax; tax avoidance; tax competition; tax harmonization; Social Sciences; Business and Economics;

    Abstract : Greater capital mobility and financial integration have generated greater tax avoidance and international tax competition. This has modified negatively the tax systems of countries that keep taxing corporate profits: the system is now more inefficient, might be more regressive and tax authorities have less sovereignty. READ MORE