Essays about: "Double taxation resolution"

Found 4 essays containing the words Double taxation resolution.

  1. 1. Transfer pricing adjustments derived from state aid cases - Are corresponding adjustments mandatory for EU Member States?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Ruby Michelle De Fátima Rojas Ixtacuy; [2022]
    Keywords : Corresponding adjustments; State Aid; Transfer pricing; Dispute Resolution Mechanisms; Arbitration; OCDE; double economic taxation; EU Member States; EU tax law; Tax Law; Law and Political Science;

    Abstract : When an EU MS executes a state aid recovery decision, specifically those cases regarding Advance Pricing Agreements (APAs), an economic double taxation issue and a potential TP dispute may arise, which could be generated by the need for the application of a corresponding adjustment. In any case, each jurisdiction has the discretion to determine if the application of a corresponding adjustment should be made. READ MORE

  3. 2. Preventing Double Taxation Through Administrative Cooperation in VAT

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Emelie Madita Stetter; [2021]
    Keywords : Administrative Cooperation; VAT; Double Taxation; Resolution Mechanism; European Union; Internal Market; European VAT Administration; Tax Administration Dialogue; Law and Political Science;

    Abstract : This paper analyses the role of administrative cooperation in the European VAT system. It examines, to what extent Regulation 904/2010 obliges Member States to prevent double taxation issues in VAT and how the system of administrative cooperation could be amended to ensure a correct assessment of VAT taking into account other resolution mechanisms. READ MORE

  4. 3. The Commission Proposal for a Directive on Double Taxation Dispute Resolution Mechanisms: Will it resolve the remaining double taxation issues within the EU?

    University essay from Lunds universitet/Juridiska institutionen

    Author : Jiawen Xi; [2017]
    Keywords : Double taxation; European Union; Double taxation resolution; Arbitration Convention; ATAD; Law and Political Science;

    Abstract : Double taxation has been widely accepted that constitutes an obstacle to the functioning of the single market. The European Union has adopted some uniform measures to have double taxation eliminated, for example, the Parent-Subsidiary Directive and the Interest-Royalty Directive. READ MORE

  5. 4. 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