Sökning: "beps"

Hittade 2 avhandlingar innehållade ordet beps.

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

    Detta är en avhandling från Uppsala : Department of Law, Uppsala University

    Författare :Linus Jacobsson; Uppsala universitet.; [2018]
    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

  2. 2. Internprissättning och omkarakterisering En studie av möjligheten att omkarakterisera gränsöverskridande transaktioner vid inkomstbeskattningen

    Detta är en avhandling från Uppsala : Iustus förlag

    Författare :Jari Burmeister; Uppsala universitet.; [2016]
    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