Essays about: "Arm s length principle"
Showing result 16 - 20 of 36 essays containing the words Arm s length principle.
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16. Transfer Pricing Treatment of Transactions with Hard-to-Value Intangibles: Is BEPS Action 8 Based on the Arm’s Length Principle?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : This master’s thesis analyses BEPS Action 8 recommendations in relation to transactions with hard-to-value intangibles. OECD has developed them with a view to ensure that transfer pricing outcomes of transactions with hard-to-value intangibles are aligned with value creation. READ MORE
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17. Transfer Pricing in European Union VAT Law
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The aim of the thesis is to analyse the transfer pricing rules in the VAT system, namely Articles 72 and 80 of the Recast VAT directive. The thesis specifically aims to investigate the application of the open market value to improperly valued transactions between related parties, what the open market value in the VAT system is and how it is determined. READ MORE
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18. Possible VAT implications due to voluntary and involuntary transfer pricing adjustments in the EU
University essay from Lunds universitet/Juridiska institutionenAbstract : Mervärdesskatt och Transfer Pricing är två av de stora områdena inom internationell skatterätt, då det förra är en indirekt skatt och baseras på det subjektiva priset och det senare området tillhör direkt beskattning och använder ett objektivt, fiktivt pris för beräkning kan de vid första anblick sakna anknytning. Det finns dock en risk att justeringar av det pris som använts för Transfer Pricing-ändamål kan påverka den mervärdeskatt som ska erläggas. READ MORE
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19. Transfer Pricing: Entitlement to Intangible Related Returns
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The entitlement to the income arising from the development and use or transfer of the intangible property within the MNE group members has been contentious issues for transfer pricing purposes. This paper aims to discuss and analyse the concept of entitlement to intangible related returns, considering the application of the arm’s length principle with regard to allocation of the benefits as provided within the Article 9 of the OECD MTC. READ MORE
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20. Business Restructuring : The applicability of the arm's length principle for intangibles with an uncertain value at the time of the restructuring
University essay from IHH, RättsvetenskapAbstract : This thesis is based on the regulations found in the OECD model and the OECD TP guidelines concerning the arm’s length principle. The core of the arm’s length principle is that transactions between associated enterprises should be treated the same as transactions between independent enterprises. READ MORE
