Essays about: "model treaty"
Showing result 21 - 25 of 62 essays containing the words model treaty.
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21. Does the taxation of permanent establishment ensure source-based taxation on business profits? - An analysis of cross-border services
University essay from Lunds universitet/Institutionen för handelsrättAbstract : Services belong to the business sector which contributes most to the world’s economy. Despite that there is no specific provision in the OECD Model Tax Convention which concerns the taxation of business services specifically. READ MORE
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22. Beneficial Ownership - a concept in identity crisis
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : The aim of this thesis is to analyze and determine the meaning of the term “Beneficial Owner”, in the model treaty of the OECD and therefore its meaning in bilateral negotiated treaties based on the model treaty. The term’s legacy and application is presented. READ MORE
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23. The Definition of a Permanent Establishment in the BEPS Era : An analysis of the introduction of commissionaire structures in Article 5(5) of the OECD Model Treaty
University essay from Uppsala universitet/Juridiska institutionenAbstract : .... READ MORE
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24. The effect of BITs, a two-sided story
University essay from Lunds universitet/Nationalekonomiska institutionenAbstract : Bilateral Investment Treaty is an agreement designed to increase FDI between signatories. Historically the treaty is concluded between a developed country and a developing country, as a risk-lowering instrument. READ MORE
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25. BEPS Action 6 - An inclusion of anti-abuse measures in tax treaties to prevent the improper use of a tax treaty - Are the measures suggested in BEPS Action 6 necessary from a Swedish perspective?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The thesis provides an overview of the relationship between tax treaties and domestic law and issues that arise if a contracting state uses domestic anti-avoidance rules to prevent the improper use of a tax treaty. Improper use of a tax treaty is an issue addressed in the BEPS Action 6 report. READ MORE