Essays about: "Jessica Cuanita"

Found 1 essay containing the words Jessica Cuanita.

  1. 1. How do Unilateral APAs overcome the issues of legitimate expectations, tax transparency and state aid in the European Union?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Jessica Cuanita; [2015]
    Keywords : principle of legality; advance pricing agreements; legitimate expectations; tax transparency; unilateral APA; state aid; advance pricing arrangements; transfer pricing; Law and Political Science;

    Abstract : Advance pricing arrangement (“APA”) becomes a common tool to attract foreign investors to carry out their business in the Member States’ territory. The advantage of APA which providing legitimate expectations to the taxpayers is one of the reasons of why the companies file an APA request to the tax authorities. READ MORE