Essays about: "BEPS"

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

  1. 1. 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

  2. 2. 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

  3. 3. 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

  4. 4. BEPS and Swedish law on transfer pricing and substance over form restructurings : A study of the changes to the OECD Transfer Pricing Guidelines in the BEPS Final Report on Actions 8-10 and its compatibility with Swedish domestic law on transfer pricing and substance over form restructurings

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Viktor Nilsson; [2017]
    Keywords : ;

    Abstract : .... READ MORE

  5. 5. The Allocation of Residual Profits Deriving from Intangibles in a Transfer Pricing Context

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Fiona Gassauer-Fleissner; [2017]
    Keywords : Tax International Tax Law Transfer Pricing Intangibles Residual Profits BEPS Transfer Pricing Guidelines Arm s Length Formulary Apportionment; Law and Political Science;

    Abstract : After giving an introduction to the basics of transfer pricing with a focus on intangibles, this paper aims to establish the nature of residual profits and what needs to be considered when such profits are generated. It will become clear that residual profits are an economic concept rather than an element of tax law which is why, first, a connecting link needs to be found between these two disciplines. READ MORE