Essays about: "Wilhelm Nyström"

Found 1 essay containing the words Wilhelm Nyström.

  1. 1. Transfer pricing rules as trade restrictions: Is the OECD’s HTVI approach compatible with the EU fundamental freedoms?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Wilhelm Nyström; [2020]
    Keywords : International tax law; transfer pricing; EU law; fundamental freedoms; Law and Political Science;

    Abstract : This thesis considers whether the OECD’s HTVI approach is compatible with the EU fundamental freedoms. Its conclusions are of relevance to EU Member States who have implemented, or are looking to implement, the HTVI approach as part of a national transfer pricing regime. READ MORE