Essays about: "Zhijie Qiu"

Found 1 essay containing the words Zhijie Qiu.

  1. 1. Can the Arm’s Length Principle in the OECD Transfer Pricing Guidelines Fulfil the Minimum Requirements of the Transaction Approach in the Controlled Foreign Company Rules under Anti-Tax Avoidance Directive?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Zhijie Qiu; [2019]
    Keywords : Arm s Length Principle; CFC Rules; ATAD; BEPS; Law and Political Science;

    Abstract : Generally, the ALP in TP regulations is widely applied in order to prevent price manipulation which will cause tax avoidance. And CFC regulations have usually been regarded as a “backstop” of TP regulations in terms of combating tax avoidance. READ MORE