Essays about: "country-by-country report"
Found 5 essays containing the words country-by-country report.
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1. Country-by-Country Reporting: A study on how Swedish MNEs prepare for the new transfer pricing documentation requirement
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : This paper employs a hybrid methodological approach to study the impact of the steps taken to comply with the new transfer pricing documentation requirement, Country-by-Country (CbC) reporting, on the management control system (MCS) in a Swedish multinational enterprise (MNE). Based on the empirical case study findings and the results from the industry survey, we find that there are inconsistencies between how transfer pricing policies are developed according to the arm's length principle (ALP) and how the outcome from those policies are documented in the common CbC report model template developed by the OECD. READ MORE
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2. BEPS Action plan 13 in the light of confidentiality
University essay from Lunds universitet/Institutionen för handelsrättAbstract : OECD introduced 15 Action plans as part of the BEPS-project in 2014 in their work to combat base erosion and profit shifting (BEPS). Action plan 13 provides for a re-examined transfer pricing documentation and a new Country-by-country-reporting. The CbC-reporting is to be included in a three-tired approach including a master-file and a local-file. READ MORE
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3. It's For the Better Sake of Society - Why Don't Swedish MNCs Disclose a CbC Report on Taxes?
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : Using a multiple case study and theories on voluntary disclosures, this thesis aims to investigate why Swedish multinational corporations (MNCs) listed on Large Cap at Nasdaq OMX Stockholm do not voluntarily disclose a country-by-country (CbC) report on taxes and what the inherent risks in their reasoning are. Based on an abductive research approach, the study firstly finds that the decision to not disclose a CbC report can be explained by proprietary cost theory, institutional theory and partly by legitimacy theory. READ MORE
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4. BEPS Action 13: Standardized Transfer Pricing Documentation - Does one size fit all?
University essay from Lunds universitet/Juridiska institutionenAbstract : In Action 13 of the OECD/G20 Base erosion and profit shifting project, the Organization for Economic Co-operation and Development (OECD) re-examines transfer pricing documentation requirements and updates Chapter V of the Transfer pricing guidelines. Action 13 recommends a new three-tiered transfer pricing documentation structure that includes a master file, a local file, and a country-by-country report. READ MORE
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5. Internationalization of Swedish R&D: Motives and problems
University essay from Handelshögskolan i Stockholm/Institutionen för nationalekonomiAbstract : This thesis examines the development of geographical location of research and development (R&D) in Swedish multinational corporations (MNCs), and the motives and problems associated with locating R&D abroad. A questionnaire-based survey is used in an attempt to map the global location of R&D on a country by country basis, and to evaluate the drivers and obstacles to internationalization. READ MORE
