Essays about: "BEPS"

Showing result 1 - 5 of 25 essays containing the word BEPS.

  1. 1. Transfer Pricing 2.0 - A case study on the role of transfer pricing on the integration of MNCs after increased tax equality

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Dominik Maurer; Hampus Hellermark; [2017]
    Keywords : Transfer Pricing; BEPS Action Plan; Tax Equality; Paradox Theory; Integration;

    Abstract : This paper employs the dynamic equilibrium model of paradox theory to analyze the role of transfer pricing on the integration of MNCs after increased tax equality. Findings suggest that the role under examination evolved as a consequence of the OECD BEPS project, ultimately reinforcing vicious cycles. READ MORE

  2. 2. Dependent Agents after BEPS : Especially with regard to commissionaire arrangements

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Gustav Einar; [2017]
    Keywords : ;

    Abstract : The OECD estimates that every year between 100 and 240 billion US dollars of tax revenue is lost due to domestic tax base erosion and profit shifting resulting from the business practices used by multinational enterprises. In 2013, the BEPS Action Plan, encompassing 15 different actions, was sanctioned in response. READ MORE

  3. 3. The Anti-Tax Avoidance Directive and its Compatibility with Primary EU Law (Competence: Subsidiarity and Proportionality)

    University essay from Lunds universitet/Juridiska institutionen

    Author : Levan Maisuradze; [2017]
    Keywords : ATAD; BEPS; Compatibility; EU; Law; Direct; Taxation; Subsidiarity; Proportionality; Law and Political Science;

    Abstract : The EU has adopted to the anti-tax avoidance package to implement the OECD action plan on Base Erosion Profit Shifting. The Anti-Tax Avoidance Directive (ATAD) is a legislative element e of anti-tax avoidance package proposed by the Commission. READ MORE

  4. 4. To what extent the Anti-abuse measures concerning the interest limitation rule can be introduced into Member States without breaching EU law?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Pimfah Wirawan; [2017]
    Keywords : Interest limitation rules; Thin capitalisation; compatibility; fundamental freedoms; freedom of establishment; ATAD; ATA Directive; BEPS; Base erosion and profit shifting; BEPS action 4; Law and Political Science;

    Abstract : Under the BEPS action 4, the suggested best approach gives guidelines on how Member States can implement the interest limitation rules. The variation of rules and exceptions can facilitate the Member States to introduce the rules or at the same time can expand a gap of an implementation of domestic rules which is not harmonised. READ MORE

  5. 5. ATAD happened – Legislating on Tax Avoidance in the EU and Implementing the Directive in Finland

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Alexiina Ahonkivi; [2017]
    Keywords : Tax Law; ATAD; Principle of Subsidiarity; Fundamental Freedoms; Tax Avoidance; Finland; Law and Political Science;

    Abstract : Tax avoidance has never been fought this aggressively. The EU drafted ATAD to follow the BEPS work and they chose a minimum directive as the legislative instrument. Principle of subsidiarity and the reasoned opinions of the Malta and Sweden are analysed to support the findings of the research. READ MORE