Essays about: "Transfer Pricing Documentation"
Showing result 6 - 10 of 17 essays containing the words Transfer Pricing Documentation.
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6. Taxation of Multi-National Enterprises - State and corporate responsibility regarding the issue of transfer pricing
University essay from Lunds universitet/Juridiska institutionenAbstract : Uppsatsen berör frågeställningen hur multinationella företag påverkar skattebasen via internprissättning. När företag överför tillgångar mellan enheter i olika länder krävs det att tillgångarna prissätts så att den beskattningsbara vinsten som uppkommer speglar omsättningen/värdet på enheten i det landet. READ MORE
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7. Unharmonised Transfer Pricing Documentation Requirements : Is the Principle of Legal Certainty Sustained for Mulinational Corporations?
University essay from IHH, RättsvetenskapAbstract : .... READ MORE
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8. Permanent Establishment : With respect to attribution of income and the question of documentation of internal dealings
University essay from IHH, RättsvetenskapAbstract : In 2008 the Committee of Fiscal Affairs of OECD published its report on profit attributable to a permanent establishment. In 2010 article 7 of the OECD model tax convention was reformed, and the report was revised to better conform to the article. READ MORE
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9. The Swedish Group Taxation Regime and EU Law
University essay from Lunds universitet/Juridiska institutionenAbstract : Denna uppsats behandlar den svenska gruppbeskattningslagstiftningen och dess kompatibilitet med EU-rätten, fram till hösten 2010. Allra först behandlas problematiken i de konflikterande principerna skattesuveränitet och unionsmedlemskap, därefter defineras eller förklaras ett antal nyckelkoncept och termer. READ MORE
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10. Transfer Pricing - the global divergences regarding the documentation requirements
University essay from Göteborgs universitet/Juridiska institutionenAbstract : The globalization, the international trade and the number of multinational enterprises have continued to increase over the last decade and today over 70 percent of the cross-border transactions take place between related enterprises. The growth of multinational enterprises which are doing cross-boarder transactions present increasingly complex taxation issues, both for the tax administrations and the companies themselves. READ MORE