Essays about: "Transfer Pricing"

Showing result 1 - 5 of 89 essays containing the words Transfer Pricing.

  1. 1. 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

  2. 2. The EU State Aid Prohibition and Taxation – The Expanding Scope of Art. 107 TFEU

    University essay from Lunds universitet/Juridiska institutionen

    Author : Åke Häggqvist; [2017]
    Keywords : EU-Rätt; EU-Law; statligt stöd; state aid; skatterätt; tax law; transfer pricing; tax competition; aggressive tax planning; Law and Political Science;

    Abstract : A topic that has received a significant amount of attention within the international community is the concept of harmful tax competition. This is of particular relevance to the EU due to the additional exposure to this problem the Member States experience by virtue of the internal market. READ MORE

  3. 3. BEPS and Swedish law on transfer pricing and substance over form restructurings : A study of the changes to the OECD Transfer Pricing Guidelines in the BEPS Final Report on Actions 8-10 and its compatibility with Swedish domestic law on transfer pricing and substance over form restructurings

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Viktor Nilsson; [2017]
    Keywords : ;

    Abstract : .... READ MORE

  4. 4. The Allocation of Residual Profits Deriving from Intangibles in a Transfer Pricing Context

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Fiona Gassauer-Fleissner; [2017]
    Keywords : Tax International Tax Law Transfer Pricing Intangibles Residual Profits BEPS Transfer Pricing Guidelines Arm s Length Formulary Apportionment; Law and Political Science;

    Abstract : After giving an introduction to the basics of transfer pricing with a focus on intangibles, this paper aims to establish the nature of residual profits and what needs to be considered when such profits are generated. It will become clear that residual profits are an economic concept rather than an element of tax law which is why, first, a connecting link needs to be found between these two disciplines. READ MORE

  5. 5. Turned Tables in The Global Economy : Chinese Outward Foreign Direct Investment and Cultural Risk Reduction in Sweden

    University essay from Södertörns högskola/Företagsekonomi; Södertörns högskola/Företagsekonomi

    Author : Carl-David Lundström; Ingrid Höllisch; [2017]
    Keywords : Outward foreign direct investment; FDI; internationalization; Uppsala model; network approach; born-global; bred-global; establishment; risk; risk reduction; Sweden; China; guanxi; guanxiwang; Hofstede; trade-facilitating organizations; investment-facilitating organizations; psychic distance; cultural distance;

    Abstract : Background: People’s Republic of China has attracted much FDI throughout the decades. According to the World Bank (2016), China has received approximately 20 per cent of the total FDI to developing countries the last ten years which has contributed to the country’s huge economic growth. READ MORE