Essays about: "MNE Law"

Showing result 1 - 5 of 8 essays containing the words MNE Law.

1. 1. Is control over risk getting out of control? : An analysis of the concept of control over risk as set out in the 2022 OECD Guidelines in relation to Swedish law

   University essay from Uppsala universitet/Juridiska institutionen

   Author : Karolina Linusson; [2023]
   Keywords : control over risk; OECD Transfer Pricing Guidelines; transfer pricing; the arm s length principle; kontroll över risk; internprissättning; armlängdsprincipen;

   Abstract : In 2017 an amended version of the OECD Transfer Pricing Guidelines was published which included new provisions to prevent BEPS through the shifting of risks. Through the amendment of the Guidelines, it was clarified that for an entity in an MNE to contractually assume a risk, for transfer pricing purposes, it needs to control the risk and have the financial capacity to assume it. READ MORE

3. 2. How the concept of fairness influences EU law

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Jessica Svensson; [2018]
   Keywords : Fairness; Tax; EU-law; ATAD; Law and Political Science;

   Abstract : The thesis presents fairness as a concept that can be defined in several ways. The different definitions overlap and influence each other in a somewhat unexpected manner. READ MORE

4. 3. Taxation of Multi-National Enterprises - State and corporate responsibility regarding the issue of transfer pricing

   University essay from Lunds universitet/Juridiska institutionen

   Author : Cecilia Siegbahn; [2013]
   Keywords : Public international law; Skatterätt; Transfer pricing; Law and Political Science;

   Abstract : Uppsatsen berör frågeställningen hur multinationella företag påverkar skattebasen via internprissättning. När företag överför tillgångar mellan enheter i olika länder krävs det att tillgångarna prissätts så att den beskattningsbara vinsten som uppkommer speglar omsättningen/värdet på enheten i det landet. READ MORE

5. 4. Transfer Pricing: Entitlement to Intangible Related Returns

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Aleksandra Stojanova; [2013]
   Keywords : Transfer Pricing; Intangibles; Intangible related returns; Law and Political Science;

   Abstract : The entitlement to the income arising from the development and use or transfer of the intangible property within the MNE group members has been contentious issues for transfer pricing purposes. This paper aims to discuss and analyse the concept of entitlement to intangible related returns, considering the application of the arm’s length principle with regard to allocation of the benefits as provided within the Article 9 of the OECD MTC. READ MORE

6. 5. Transfer pricing, Valuating Intangibles in Practise

   University essay from Lunds universitet/Juridiska institutionen

   Author : Moa Svanberg; [2012]
   Keywords : Tax law; Transfer pricing; Arm s length princingple; OECD; Law and Political Science;

   Abstract : Uppsatsens syfte är att redogöra för nuvarande gällande rätt gällande internprissättning I kombination med immateriella rättigheter. Benämningen internprissättning refererar till priser i en transaktion som sker mellan bolag i en intressegemenskap. READ MORE