Essays about: "Intra-group Contributions"

Found 2 essays containing the words Intra-group Contributions.

1. 1. Cross border mergers in Sweden; Whether the Swedish merger rules comply with EU law

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Kalle Gunnarsson; [2017]
   Keywords : Taxation; Tax Law; Mergers; Swedish Tax Law; Cross Border Merger; EU Compatibility; Final Losses; the Merger Directive; Intra-group Contributions; Intra-group Deductions; Law and Political Science;

   Abstract : Background: In Sweden, mergers between Swedish parent companies and domestic subsidiaries are in most cases carried out with a continuation of the tax burden, while mergers between Swedish parent companies and foreign subsidiaries are, in principle, not. The exception is when the Swedish intra-group deduction rules apply. READ MORE

3. 2. Transfer Pricing Profit Split Methods : A Practical Solution?

   University essay from IHH, Rättsvetenskap

   Author : Yousef Quttineh; [2009]
   Keywords : Transfer Pricing; Profit Split Methods; the arm’s length principle; the automobile industry;

   Abstract : The purpose of this master’s thesis is to explain and analyze whether today’s existing regulations provide sufficient guidance on how to apply the Profit Split Method (PSM) in practice. Since the enterprises’ profits arising from intra-group transactions increases, the tax base for any government also becomes larger and more important. READ MORE