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Showing result 1 - 5 of 6 essays matching the above criteria.

1. 1. The Grey Area of Taxation - An essay on Low Value-Adding Services in Swedish Tax Law

   University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

   Author : Douglas Linton Wahlgren; [2023]
   Keywords : skatterätt; finansrätt; koncerninterna tjänster; internprissättning; vinstallokering; Law and Political Science;

   Abstract : This essay critically examines the legal aspects of low value-adding services within multinational corporations, focusing on their treatment in Swedish tax law and the OECD Transfer Pricing Guidelines (OECD TPG). It explores the challenges and complexities involved in defining and taxing intragroup services, emphasizing their impact on profit shifting strategies. READ MORE

3. 2. Transfer Pricing of Intangiblesfor Cross-Border Transactions of Associate Companies The  : Comparative Study for Intercompany Transfer of Automobile’s Part

   University essay from Uppsala universitet/Juridiska institutionen

   Author : Natrada Ruangwuttitikul; [2018]
   Keywords : ;

   Abstract : Nowadays, there is a lot of creativity in the intellectual property according to the rapid development of technology. Some group companies which has created their intellectual properties usually have the transferred of right between each associated company for the use of intangibles which reflect that the price in such transfer also need to be taken into consideration that it has to be charged in arm’s length, not for free of charge. READ MORE

4. 3. A concept to evaluate dynamic daylight glare

   University essay from Lunds universitet/Avdelningen för Energi och byggnadsdesign; Lunds universitet/Institutionen för arkitektur och byggd miljö

   Author : Efthymia Eirini Tsianaka; [2018]
   Keywords : glare; daylight; zonal; long-term; adaptation possibility; TPG; STG; directional glare; weighting system; dynamic; visual comfort; fenestration system; Arts and Architecture; Technology and Engineering;

   Abstract : A method towards a dynamic daylight glare evaluation in the early stage of design was developed in this thesis, using existing glare metrics under multiple observer positions and gazes. The results pointed out that it is possible for a zonal characterization regarding glare sensation to be achieved with the combination of multiple existing metrics and a weighting system, named the adaptation possibility. READ MORE

5. 4. Water assisted CO intercalation underneath Ir(111) supported graphene studied with scanning tunneling microscopy

   University essay from Lunds universitet/Synkrotronljusfysik; Lunds universitet/Fysiska institutionen

   Author : Kaivalya Mevada; [2018]
   Keywords : Graphene; Intercalation; STM; CVD; TPG; Physics and Astronomy;

   Abstract : Graphene have attracted attention recently due to its unique properties and opportunities for development of high performance carbon based devices. The intercalation, absorption and reactions processes of small molecules above and below the graphene islands hold the key for new perspectives in catalysis, molecular sensors and other technologies. READ MORE

6. 5. 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