Essays about: "tax dispute resolution"

Found 3 essays containing the words tax dispute resolution.

  1. 1. Transfer pricing adjustments derived from state aid cases - Are corresponding adjustments mandatory for EU Member States?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Ruby Michelle De Fátima Rojas Ixtacuy; [2022]
    Keywords : Corresponding adjustments; State Aid; Transfer pricing; Dispute Resolution Mechanisms; Arbitration; OCDE; double economic taxation; EU Member States; EU tax law; Tax Law; Law and Political Science;

    Abstract : When an EU MS executes a state aid recovery decision, specifically those cases regarding Advance Pricing Agreements (APAs), an economic double taxation issue and a potential TP dispute may arise, which could be generated by the need for the application of a corresponding adjustment. In any case, each jurisdiction has the discretion to determine if the application of a corresponding adjustment should be made. READ MORE

  3. 2. Transfer Pricing Disputes in Kenya: Advance Pricing Agreements the Way Forward?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Moses Ado; [2015]
    Keywords : Transfer Pricing; Transfer Pricing Dispute Resolution Mechanisms; Advance Pricing Agreements; Kenya; Law and Political Science;

    Abstract : Kenya, like the rest of the world, in an effort to protect its tax base, has enacted a transfer pricing (TP) legislation requiring, among other things, that inter-company transactions be conducted at arm’s length. However, due to the very nature of TP transactions, the determination of the correct arm’s length price or profit margin has remained a major challenge, not only for the taxpayers, but for the tax authority as well. READ MORE

  4. 3. Advanced Pricing Arrangements : Development of the Swedish legislation

    University essay from IHH, Rättsvetenskap

    Author : Axel Wedin; [2012]
    Keywords : Advanced Pricing Arrangements; Transfer Pricing; Tax Law; prissättningsbesked; internprissättning; skatterätt;

    Abstract : In recent years transfer pricing has become one of the most important issues for tax authorities and companies. As the area has become more complex this has lead to an increase in disputes and a need for dispute resolution procedure. Advanced Pricing Arrangement (APA) is the latest dispute resolution procedure and was introduced in Sweden in 2010. READ MORE