Essays about: "Filippa Håkansson"
Found 1 essay containing the words Filippa Håkansson.
University essay from Lunds universitet/Institutionen för handelsrätt
Abstract : OECD introduced 15 Action plans as part of the BEPS-project in 2014 in their work to combat base erosion and profit shifting (BEPS). Action plan 13 provides for a re-examined transfer pricing documentation and a new Country-by-country-reporting. The CbC-reporting is to be included in a three-tired approach including a master-file and a local-file. READ MORE