Essays about: "oecd model tax convention commentary"
Showing result 1 - 5 of 6 essays containing the words oecd model tax convention commentary.
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1. Comparability Approaches of the CJEU Regards Dividends Received by Non-Resident CIVs: Is the Primary Law Sufficient or Not?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : For preventing economic double taxation and neutralization of choice between direct and indirect investments, states might grant domestic funds certain tax advantages while not extending it to non-residents, which possibly result in international double taxation. This issue arises mostly because of the different features of the investment funds. READ MORE
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2. The interpretation of the term employer in Article 15(2) (b) OECD Model and its implication on short-term secondments - from a Swedish perspective
University essay from Lunds universitet/Juridiska institutionenAbstract : The global mobility is constantly increasing and numerous of international groups have recognised the need for a dynamic workforce. In order to adapt to the international market and to widen the knowledge within a multinational group, employees are seconded between affiliated companies. READ MORE
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3. CFC-reglerna : -en studie av den svenska CFC-lagstiftningen och dess förenlighet med internationella åtaganden i form av skatteavtal baserade på OECD:s modellavtal beträffande inkomst och förmögenhet
University essay from IHH, RättsvetenskapAbstract : Den svenska CFC-lagstiftningens förenlighet med internationella åtaganden i form av skatteavtal baserade på OECD:s modellavtal har varit ett omdiskuterat ämne inom svensk lagstiftning under mer än ett decennium. Tvistigheten kring CFC-lagstiftningens förenlighet med skatteavtal förekommer också i andra medlemsstater av OECD. READ MORE
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4. Thin Capitalisation : A comparison of the application of article 9.1of the OECD model tax convention and the Swedish adjustment rule to thin capitalisation
University essay from IHH, RättsvetenskapAbstract : This thesis answers the question “How does the application of the Swedish adjustment rule correspond to the OECD point of view regarding intragroup loans to thinly capitalised companies?” The question is answered by using the traditional legal method and by examining the way the adjustment rule is applied by the Supreme Administrative Court, the Swedish approach when using the arm’s length principle in Swedish law is then compared to the approach recommended by the OECD. From a tax point of view intragroup prices on commodities and services are of vital importance for multinational enterprises, since these prices in the end affects the total corporate taxation. READ MORE
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5. The Legal Value of Changes in the OECD Commentary
University essay from Internationella HandelshögskolanAbstract : In 1993, the Committee on Fiscal Affairs (CFA) formed a Working Group to study the application of the OECD Model Tax Convention (OECD MTC) to partnerships, trusts, and other non-corporate entities. In Issues in International Taxation no 6 – The Application of the OECD Model Tax Convention to Partnerships (OECD Report), different cases involving the issues relating to the taxation of partnerships are discussed. READ MORE
