Essays about: "Elise Krumholz"

Found 2 essays containing the words Elise Krumholz.

  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

  2. 2. Nominating the Justices of the Supreme Court a Comparative Study of the United States and Sweden

    University essay from Lunds universitet/Juridiska fakulteten; Lunds universitet/Juridiska institutionen

    Author : Elise Krumholz; [2014]
    Keywords : Comparative law; legal history; Supreme Court; United States; Law and Political Science;

    Abstract : I denna uppsats jämförs utvecklingen av rekryteringsprocessen av justitieråd till de respektive högsta domstolarna i USA och Sverige. Båda domstolarna inrättades 1789 under starkt inflytande av Charles-Louis de Secondats, Baron de La Bréde et de Montesquies teorier om maktdelning. READ MORE