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Showing result 1 - 5 of 11 essays matching the above criteria.

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. Secondary Transfer Pricing Adjustments: Interpretation Challenges within the EU and International Perspectives

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Andrii Falendysh; [2021]
   Keywords : tax law; transfer pricing; secondary transfer pricing adjustments; interpretation; PSD; parent-subsidiary directive; OECD MC; constructive dividends; constructive interest; constructive capital injection; secondary transaction; Law and Political Science;

   Abstract : This master thesis elaborates on the issues of the secondary transfer pricing adjustments that are common yet not regulated in an efficient manner by the states. The core problem of the double taxation issues to follow is the unwillingness of the states to accept the administrative tax decisions of each other in such sensitive fields as transfer pricing. READ MORE

4. 3. Hard to value intangibles from a Swedish perspective

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Håkan Vahlsten; [2017]
   Keywords : BEPS Action 8-10; Transfer Pricing; Arm s length principle; Arm s length distance; Inkomstskattelagen; Korrigeringsregeln; Intangibles; Hard To Value Intangibles; HTVI; Law and Political Science;

   Abstract : The purpose of this thesis is to study the work of the OECD presented in the Final BEPS-Report under Action 8 concerning hard to value intangibles in a Swedish context. Further, the OECD Model Tax Convention and its Commentaries are discussed in terms of their validity as a source of law in a Swedish perspective, or if there is a requirement now or after the implementation of Action 8 for changes to the Inkomstskattelagen, and particular the Korrigeringsregeln. READ MORE

5. 4. Possible VAT implications due to voluntary and involuntary transfer pricing adjustments in the EU

   University essay from Lunds universitet/Juridiska institutionen

   Author : Albin Klang; [2013]
   Keywords : VAT; Transfer Pricing; EU law; Tax law; Law and Political Science;

   Abstract : Mervärdesskatt och Transfer Pricing är två av de stora områdena inom internationell skatterätt, då det förra är en indirekt skatt och baseras på det subjektiva priset och det senare området tillhör direkt beskattning och använder ett objektivt, fiktivt pris för beräkning kan de vid första anblick sakna anknytning. Det finns dock en risk att justeringar av det pris som använts för Transfer Pricing-ändamål kan påverka den mervärdeskatt som ska erläggas. READ MORE

6. 5. Vertical Integration : A Case Study of the Issues Regarding the Internal Trading in a Swedish Engineering Group

   University essay from IHH, Företagsekonomi

   Author : Tobias Claesson; Erika Blomberg; [2013]
   Keywords : Vertical integration; internal trading; transfer pricing; decentralisation; sub-optimisation;

   Abstract : The success of vertical integration is highly dependent on units’ ability to collaborate towards common goals. Deficiencies in coordinating and controlling the internal trading activities could imply that the benefits and the purpose of vertical integration are unutilised. READ MORE