Essays about: "compensating adjustments"

Found 4 essays containing the words compensating adjustments.

1. 1. Compensating adjustments - An international perspective

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

   Author : Oskar Paladini Söderberg; [2018]
   Keywords : Skatterätt; finansrätt; fiscal law; transfer pricing; compensating adjustments; economic double taxation; Law and Political Science;

   Abstract : The purpose of this essay is to investigate if there exist any differences in the handling of compensating adjustments between Sweden and the UK and why these differences exist together with what consequences it may bring. Differences were identified, such as the fact that the UK only allows for compensating adjustments in an upward direction whilst Sweden accepts adjustments in both directions. READ MORE

3. 2. Impact of Transfer Pricing Adjustments on VAT Liabilities

   University essay from Lunds universitet/Juridiska institutionen

   Author : Anna Baranowska; [2016]
   Keywords : Transfer Pricing; Transfer Pricing Adjustments; VAT; taxable transactions; taxable amount; corporate income tax; indirect taxation; Law and Political Science;

   Abstract : The paper analyses whether different types of transfer pricing adjustments could have impact on VAT liabilities. It assesses different nature of adjustments (primary, secondary, corresponding, compensating) and whether they could be seen either as a separate taxable transaction from the VAT perspective or as an alternation of the taxable amount fot the VAT purpose. READ MORE

4. 3. Single market for occupational pensions - are we there yet?

   University essay from Lunds universitet/Juridiska institutionen

   Author : Lina Balbuckaite; [2008]
   Keywords : EG-rätt; Skatterätt; Law and Political Science;

   Abstract : For decades the largest part of European citizens has been dependant on State provided pensions. However, this safety net will not hold in the long run. Europe is going through a dramatic demographic change where the elderly group in the society is growing rapidly in size at the same time as the young generation is constantly decreasing. READ MORE

5. 4. Attitudes towards protection of biodiversity in forests : a case study of forest owners in Skåne, Sweden

   University essay from SLU/Southern Swedish Forest Research Centre

   Author : Per-Ola Hedwall; [2004]
   Keywords : private forest owners; attitudes; nature protection; biodiversity;

   Abstract : The focus of nature protection through area protection in Swedish forests has for a long time been on boreal, subalpine and alpine areas. Large areas have of this reason been protected in northern Sweden, while the protection of forest in southern Sweden, and especially in the temperate zone, have been almost neglected. READ MORE