Essays about: "international taxation multinational enterprises"
Showing result 1 - 5 of 13 essays containing the words international taxation multinational enterprises.
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1. Link between Transfer Pricing and Customs Union Regulations
University essay from Uppsala universitet/Juridiska institutionenAbstract : Base erosion and profit sharing (BEPS) explain the process when multinational enterprises take advantage of the gaps, mismatches or loopholes in the international tax regulations for artificially shifting profits to lower tax jurisdictions or no tax jurisdictions. Tax avoidance strategies were legal in most cases and overlooked until the OECD G20 BEPS project was done in 2013. READ MORE
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2. Digital Services Tax - A feasible solution for Taxation of the Digital Economy?
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : During the 21th century, digitalization is considered the most important development of the modern global economy. Tax avoidance is a growing issue for governments globally, that are loosing lots of tax money to finance public welfare systems supporting healthcare, educational institutions and infrastructures. READ MORE
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3. Sweden’s implementation of DAC 6 – A proportionate measure to prevent tax avoidance and evasion in the form of aggressive tax planning
University essay from Lunds universitet/Institutionen för handelsrättAbstract : After the financial crisis in 2008, governments became more aware about how multinational enterprises exploited gaps in the architecture of the international tax system in the globalized world to artificially shift profits to places where there was little or no taxation. It is estimated that base erosion and profit shifting cost countries 100-240 billion USD in lost revenue annually which is equal to 4-10% of the global corporate income tax. READ MORE
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4. Aggressive Measures for Aggressive Schemes: Human Rights Perspectives
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The focus of this thesis is the EU Directive on mandatory disclosure rules on intermediaries that make available potentially aggressive cross-border tax arrangements. Its avowed purpose is to arrest base erosion and to address fairness in taxation. READ MORE
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5. Interpretation and qualification of short-term employment in cross-border situation at Article 15(2)OECD MC
University essay from Uppsala universitet/Juridiska institutionenAbstract : The free movement of people and capital has enabled individuals and businesses to engage in cross-border transactions. Global economy and the competitiveness between international groups have acknowledged the necessity for a dynamic human workforce and openness of the labour market for mobility of workers within affiliated companies and different multinational enterprises. READ MORE