Essays about: "BEPS"
Showing result 6 - 10 of 51 essays containing the word BEPS.
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6. How Multipolarity and Globalization Have Changed the Nature of Tax Multilateralism : A Comparison of the OECD Model Tax Convention Negotiation with the Negotiation of Pillar One and Two
University essay from Uppsala universitet/Juridiska institutionenAbstract : Can a multilateral negotiating process—that is, cooperation between many states in a single forum—successfully reform the network of bilateral tax treaties that currently makes up the bulk of international tax law? The BEPS Project aims to be the first major push for a multilateral tax process since the creation of the OECD’s Model Tax Convention in the 1960s. Through BEPS, the OECD and 130-plus countries are in final negotiations to implement Pillar One and Two, which will: (1) create a new taxing right for “market jurisdiction” countries on the profit of international companies that do business there without a physical presence; and (2) implement a top-up tax levied against companies that offshore profits from intangible assets in low-tax jurisdictions. READ MORE
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7. Artem Tuigunov_Tax Regulation of Transfer Prices in Transnational Corporations in EU
University essay from Lunds universitet/Nationalekonomiska institutionenAbstract : This work provides an overview of transfer pricing itself, how the tax regulation of transfer pricing has changed in EU and the analysis of changes in revenue and profits of 5 different Transnational corporations from Denmark. The analysis was made by looking into annual reports of these corporations for more than a decade and comparing the result with the time of introduction of BEPS plan and the Multilateral Instrument. READ MORE
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8. Changes in Tax Regulation of Transfer Prices in Transnational Corporations in EU
University essay from Lunds universitet/Nationalekonomiska institutionenAbstract : This work provides an overview of transfer pricing itself, how the tax regulation of transfer pricing has changed in EU and the analysis of changes in revenue and profits of 5 different Transnational corporations from Denmark. The analysis was made by looking into annual reports of these corporations for more than a decade and comparing the result with the time of introduction of BEPS plan and the Multilateral Instrument. READ MORE
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9. A Comparison of Building Energy Performance Simulation Tools in BIM and non-BIM environments
University essay from Lunds universitet/Institutionen för arkitektur och byggd miljö; Lunds universitet/Avdelningen för Energi och byggnadsdesignAbstract : The detailed use of Building Performance Simulation (BPS) tools to estimate the energy use and encourage energy savings solutions is vital in mitigating the energy use for buildings and the production of this energy. Furthermore, the design of energy-efficient and environmentally friendly buildings involves a collaborative effort among professionals in the Architecture, Engineering, and Construction (AEC) industry. READ MORE
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10. Link between Transfer Pricing and Customs Union Regulations
University essay from Uppsala universitet/Juridiska institutionenAbstract : Base erosion and profit sharing (BEPS) explain the process when multinational enterprises take advantage of the gaps, mismatches or loopholes in the international tax regulations for artificially shifting profits to lower tax jurisdictions or no tax jurisdictions. Tax avoidance strategies were legal in most cases and overlooked until the OECD G20 BEPS project was done in 2013. READ MORE
