Essays about: "Subsidiary classification"
Showing result 1 - 5 of 6 essays containing the words Subsidiary classification.
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1. Global Best Practice Transfer : The strive for Legitimacy
University essay from Uppsala universitet/Företagsekonomiska institutionenAbstract : The research topic for this thesis is the transfer of best practice from a MNC to a subsidiary during the pre-implementation phase of an ERP system. A lot is written about best practice transfer but there is a call for more research on how the implementation is perceived from a subsidiary perspective. READ MORE
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2. Hybrid Mismatch Arrangements Within EU: Under what Conditions could Single Taxation Be Secured?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The purpose of the thesis is to analyse the problems of hybrid mismatch arrangements within the EU and how single taxation, which requires income to be taxed once, not more or less, can be secured under EU law. After the amendments of the Parent-Subsidiary Directive (PSD), where an anti-hybrid rule was enacted, the legal environment for companies within the European Union changed. READ MORE
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3. Assessment of "Anti-Hybrid" Approach to the Problem of Aggressive Tax Planning in the light of the European Commission’s proposal to amend Article 4(1)(a) of the Parent-Subsidiary Directive
University essay from Lunds universitet/Institutionen för handelsrättAbstract : Hybrid mismatch arrangements, which exploit differences in the tax treatment of dividends and interest as well as differences in the classification of financial instruments between two or more countries, have been found to be a widely used tool in aggressive tax planning since multinational companies using hybrid financial instruments could benefit from the “double dip” phenomenon. This issue has been in the spotlight on different levels. READ MORE
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4. The effect on subsidiary strategy of the recession : A case study of 7 subsidiaries belonging to 3 multinational corporations
University essay from Blekinge Tekniska Högskola/Sektionen för managementAbstract : Study Purpose Given the current financial stagnation in America and Europe and the increasing priority given to growth markets, the aim of our thesis is to study the impact on business strategy for subsidiaries in multinational corporations. The following research question is studied: How do MNC subsidiaries adjust their internal strategy as a result of this recession? Method The study design is a multiple case study. READ MORE
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5. Improving the flow of materials and information from a Lean perspective - A study performed as a part of a project at Faiveley Transport Nordic AB
University essay from Lunds universitet/Teknisk logistikAbstract : Faiveley Group is an international company present in 22 countries, and with their headquarters in France. The subsidiary Faiveley Transport Nordic AB, Faiveley, is responsible for the Nordic and Baltic markets and is also the competence centre for the development of the BFC brakes. READ MORE
