Essays about: "Transfer Pricing"

Showing result 11 - 15 of 126 essays containing the words Transfer Pricing.

  1. 11. 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

  3. 12. Transfer pricing adjustments derived from state aid cases - Are corresponding adjustments mandatory for EU Member States?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Ruby Michelle De Fátima Rojas Ixtacuy; [2022]
    Keywords : Corresponding adjustments; State Aid; Transfer pricing; Dispute Resolution Mechanisms; Arbitration; OCDE; double economic taxation; EU Member States; EU tax law; Tax Law; Law and Political Science;

    Abstract : When an EU MS executes a state aid recovery decision, specifically those cases regarding Advance Pricing Agreements (APAs), an economic double taxation issue and a potential TP dispute may arise, which could be generated by the need for the application of a corresponding adjustment. In any case, each jurisdiction has the discretion to determine if the application of a corresponding adjustment should be made. READ MORE

  4. 13. Changes in Tax Regulation of Transfer Prices in Transnational Corporations in EU

    University essay from Lunds universitet/Nationalekonomiska institutionen

    Author : Artem Tuigunov; [2022]
    Keywords : Taxation; transfer prices; tax regulation; BEPS Plan; Multilateral Instrument.; 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

  5. 14. Eu State Aid Rules And Corporate Direct Tax Arrangements : An Analysis of Article 107(1) TFEU and Recent case Developments with the principle of Legality

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Sharon Mame Sika Värttö; [2022]
    Keywords : State aid; Tax ruling; Tax avoidance; Hybrid arrangement; Aid recovery; Legality; Legal certainty; Selective advantage; Harmful tax competition; Transfer pricing; Arm’s length principle; Economic advantage.;

    Abstract : The European Union was devised to promote competition in the international market environment and ensure balanced allocation of fiscal and political requirements of the Member States. Globalization has led to enabling tax environments through granting of tax benefits by EU Member jurisdictions intended to promote competition in attracting foreign investment, trade, and development. READ MORE

  6. 15. Digital Economy and Transfer Pricing : A potential implication of Pillar One and "Amount A" on MNEs

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Tsedey Mengistu; [2022]
    Keywords : ;

    Abstract : .... READ MORE