Sökning: "beps"

Hittade 3 avhandlingar innehållade ordet beps.

1. 1. 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

3. 2. 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

4. 3. Internprissättning och omkarakterisering : En studie av möjligheten att omkarakterisera gränsöverskridande transaktioner vid inkomstbeskattningen

   Författare :Jari Burmeister; Bertil Wiman; Jan Bjuvberg; Mats Tjernberg; Uppsala universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; internprissättning; omkaraterisering; Finansrätt; Fiscal Law;

   Sammanfattning : The purpose of the compilation thesis has been to compare the ability to recharacterize cross-border transactions under the OECD Transfer Pricing Guidelines, 2010 version (OECD Guidelines), and OECDs new guidance from the BEPS project 2015 (Final Report) with the possibility to reclassify legal transactions in accordance with Swedish domestic law. The latter is an interpretation of the Swedish Supreme Administrative Court’s (SAC) case law on the taxation of transactions based of their true import. LÄS MER