Sökning: "OECD MTC"

Hittade 3 avhandlingar innehållade orden OECD MTC.

  1. 1. Permanent Establishment through Related Persons : A Study on the Treatment of Related Persons under Article 5 of the OECD Model Tax Convention

    Författare :Linus Jacobsson; Mattias Dahlberg; Bertil Wiman; Mar­jaana Helminen; Uppsala universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; PE; permanent establishment; taxation; international taxation; tax treaty; OECD MTC; Article 5; related person; related company; related enterprise; BEPS; Finansrätt; Fiscal Law;

    Sammanfattning : Globalization, changed business practices and the developments in information technology have put pressure on the PE concept. This thesis deals with related persons and the PE concept, and the increasing tension between them.The main objective of the thesis is to analyze and define the scope of the PE concept, when applied to related persons. LÄS MER

  3. 2. Hybrid Mismatches in International Transactions : A Study of Linking Rules in EU and Tax Treaty Law

    Författare :Autilia Arfwidsson; Martin Berglund; Claes Norberg; Jesper Johansson; Uppsala universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; hybrid mismatch; linking rules; hybrid mismatches; hybrid mismatch rules; taxation; international taxation; tax treaty; OECD MTC; BEPS; EU law; ATAD; Finansrätt; Fiscal Law;

    Sammanfattning : Hybrid mismatches, where differences in income characterisation across jurisdictions lead to double non-taxation, can be exploited by multinational enterprises to reduce their overall tax burden. Common hybrid mismatch rules addressing this issue have recently been introduced within the EU and the OECD. LÄS MER

  4. 3. Ömsesidiga överenskommelser enligt skatteavtal

    Författare :Ann-Sophie Sallander; Kristina Ståhl; Thomas Bull; Pernilla Rendahl; Nina Ewalds; Jönköping University; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

    Sammanfattning : Ömsesidiga överenskommelser (eng. mutual agreement procedures) återfinns huvudsakligen i artikel 25 OECD:s modellavtal. Syftet med sådana överenskommelser är att undvika internationell dubbelbeskattning. LÄS MER