Essays about: "Tomas Fjordevik"

Found 1 essay containing the words Tomas Fjordevik.

  1. 1. Formulary Apportionment - a realistic alternative to the arm's length principle within the EU?

    University essay from Lunds universitet/Juridiska institutionen

    Author : Tomas Fjordevik; [2001]
    Keywords : Skatterätt; Law and Political Science;

    Abstract : The international accepted standard today, which is used for tax purposes to attribute profits between related enterprises operating in different countries, is the so-called arm's length principle. The arm's length principle states that transfer prices between related enterprises have to be the same amount as transfer prices in comparable transactions between unrelated enterprises. READ MORE