Essays about: "Multilateral Intrument"

Found 1 essay containing the words Multilateral Intrument.

  1. 1. Artem Tuigunov_Tax Regulation of Transfer Prices in Transnational Corporations in EU

    University essay from Lunds universitet/Nationalekonomiska institutionen

    Author : Artem Tuigunov; [2022]
    Keywords : Transfer prices; Tax regulation; EU; BEPS; Multilateral Intrument; Business and Economics;

    Abstract : 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