Essays about: "EUTPD"

Found 2 essays containing the word EUTPD.

1. 1. BEPS Action 13: Standardized Transfer Pricing Documentation - Does one size fit all?

   University essay from Lunds universitet/Juridiska institutionen

   Author : Elise Krumholz; [2015]
   Keywords : Skatterätt; internprissättning; transfer pricing; BEPS; transfer pricing documentation; Action 13; OECD; master file; local file; country-by-country report; international tax law; EUTPD; Law and Political Science;

   Abstract : In Action 13 of the OECD/G20 Base erosion and profit shifting project, the Organization for Economic Co-operation and Development (OECD) re-examines transfer pricing documentation requirements and updates Chapter V of the Transfer pricing guidelines. Action 13 recommends a new three-tiered transfer pricing documentation structure that includes a master file, a local file, and a country-by-country report. READ MORE

3. 2. Kvalitativ analys av Holmen Skogs internprissättningsmodell

   University essay from SLU/Dept. of Forest Products

   Author : Lina Hellberg; [2008]
   Keywords : internprissättning; dokumentationskyldighet; marknadspris; anläggningsprincipen;

   Abstract : Transfer pricing has attracted considerable interest among tax authorities in recent years. One of the reasons for this is that various countries have now begun to protect their own tax bases to a greater extent than they did in the past. READ MORE