Essays about: "Danish Beneficial Ownership Cases Tax Abuse Tax Evasion Modified Nexus Approach OECD Fundamental Freedoms Intellectual Property Preferential Regime Research and development"

Found 1 essay containing the words Danish Beneficial Ownership Cases Tax Abuse Tax Evasion Modified Nexus Approach OECD Fundamental Freedoms Intellectual Property Preferential Regime Research and development.

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