Essays about: "Filippa Håkansson"

Found 1 essay containing the words Filippa Håkansson.

  1. 1. BEPS Action plan 13 in the light of confidentiality

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Filippa Håkansson; [2016]
    Keywords : Action 13; BEPS; CbC-reporting; OECD; Transfer Pricing; Transfer Pricing Documentation; Transparency; Law and Political Science;

    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