Essays about: "Model Tax Convention"

Showing result 26 - 30 of 32 essays containing the words Model Tax Convention.

  1. 26. CFC-reglerna : -en studie av den svenska CFC-lagstiftningen och dess förenlighet med internationella åtaganden i form av skatteavtal baserade på OECD:s modellavtal beträffande inkomst och förmögenhet

    University essay from IHH, Rättsvetenskap

    Author : Karolina Furlan; [2007]
    Keywords : International tax law; Swedish CFC legislation; tax treaties; OECD Model Tax Convention on Income and on Capital; Internationell skatterätt; svensk CFC-lagstiftning; skatteavtal; OECD:s modell för skatteavtal beträffande inkomst och förmögenhet;

    Abstract : Den svenska CFC-lagstiftningens förenlighet med internationella åtaganden i form av skatteavtal baserade på OECD:s modellavtal har varit ett omdiskuterat ämne inom svensk lagstiftning under mer än ett decennium. Tvistigheten kring CFC-lagstiftningens förenlighet med skatteavtal förekommer också i andra medlemsstater av OECD. READ MORE

  3. 27. Permanent Establishments as Treated by Swedish Tax Law: Compatibility with EC-law

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Gustaf Claësson; Samuel Ekdahl; [2007]
    Keywords : Permanent Establishments; Model Tax Convention; EC-law; International tax law;

    Abstract : This thesis aims to give an overall presentation of the present Swedish legal situation of the permanent establishment, from the perspective of international tax law. The different definitions and regulations regarding treatment of permanent establishments will be examined to find if there is a need for amendments of Swedish national provisions. READ MORE

  4. 28. Associated Enterprises : What is the meaning of “participation in control”?

    University essay from IHH, Rättsvetenskap

    Author : Isabel Carendi; Maria Lilliestierna; [2006]
    Keywords : International tax law; transfer pricing; the arm’s length principle; associated enterprises; Internationell skatterätt; internprissättning; armlängdsprincipen; relaterade bolag;

    Abstract : När relaterade bolag belägna i olika länder säljer varor och tjänster sinsemellan kan det av olika anledningar ske till ett pris som avviker från det marknadsmässiga. Det kan bero på skatteplanering, men också på diverse andra omständigheter. READ MORE

  5. 29. Thin Capitalisation : A comparison of the application of article 9.1of the OECD model tax convention and the Swedish adjustment rule to thin capitalisation

    University essay from IHH, Rättsvetenskap

    Author : Magnus Eriksson; Fredrik Richter; [2006]
    Keywords : transfer pricing; thin capitalisation; mobil oil; arm s length principle; internprissättning; underkapitalisering; mobil oil; armlängdsprincipen;

    Abstract : This thesis answers the question “How does the application of the Swedish adjustment rule correspond to the OECD point of view regarding intragroup loans to thinly capitalised companies?” The question is answered by using the traditional legal method and by examining the way the adjustment rule is applied by the Supreme Administrative Court, the Swedish approach when using the arm’s length principle in Swedish law is then compared to the approach recommended by the OECD. From a tax point of view intragroup prices on commodities and services are of vital importance for multinational enterprises, since these prices in the end affects the total corporate taxation. READ MORE

  6. 30. The Legal Value of Changes in the OECD Commentary

    University essay from Internationella Handelshögskolan

    Author : Anna Englund; [2005]
    Keywords : Internationell Skatterätt; OECD; Wien konventionen;

    Abstract : In 1993, the Committee on Fiscal Affairs (CFA) formed a Working Group to study the application of the OECD Model Tax Convention (OECD MTC) to partnerships, trusts, and other non-corporate entities. In Issues in International Taxation no 6 – The Application of the OECD Model Tax Convention to Partnerships (OECD Report), different cases involving the issues relating to the taxation of partnerships are discussed. READ MORE