Essays about: "Transfer Pricing"

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

  1. 1. 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

  2. 2. Transfer Pricing 2.0 - A case study on the role of transfer pricing on the integration of MNCs after increased tax equality

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Dominik Maurer; Hampus Hellermark; [2017]
    Keywords : Transfer Pricing; BEPS Action Plan; Tax Equality; Paradox Theory; Integration;

    Abstract : This paper employs the dynamic equilibrium model of paradox theory to analyze the role of transfer pricing on the integration of MNCs after increased tax equality. Findings suggest that the role under examination evolved as a consequence of the OECD BEPS project, ultimately reinforcing vicious cycles. READ MORE

  3. 3. Is the Commission’s Arm’s Length Principle Compatible with the Principle of Legal Certainty?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Rachel Ashon; [2017]
    Keywords : Arm s Length Principle; European Union; Transfer Pricing; Advanced Pricing Arrangements; Tax Law; Law and Political Science;

    Abstract : The European Commission’s Decisions addressing tax rulings which came into the public domain in November 2014 as constituting State Aid (contrary to Article 107 TFUE) after Lux-Leaks have generated some discussion. Of paramount interest in this thesis is the Commission’s declaration in the Belgium Excess Profits, Fiat and Starbucks Decisions that the European Union has its own ALP (hereinafter called EC-ALP). READ MORE

  4. 4. 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

  5. 5. 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