Essays about: "Danila Oborin"

Found 1 essay containing the words Danila Oborin.

  1. 1. The Compatability of the OECD MNA with EU Fundamental Freedoms and the Case Law on Abuse

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Danila Oborin; [2020]
    Keywords : Danish Beneficial Ownership Cases Tax Abuse Tax Evasion Modified Nexus Approach OECD Fundamental Freedoms Intellectual Property Preferential Regime Research and development; Law and Political Science;

    Abstract : The OECD Modified Nexus Approach (MNA) as found in BEPS Action 5 is the preferred method for implementing an IP regime. By linking IP-related expenditures to tax benefits, the approach redefined substance with the aim to prevent tax base erosion which could occur in lenient IP regimes. READ MORE