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You searched for subject:(BEPS). Showing records 1 – 30 of 75 total matches.

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Linköping University

1. Persson, Linn. Internprissättning av immateriella tillgångar : Minskade vinstförflyttningsmöjligheter genom BEPS Action 8?.

Degree: Commercial and Business Law, 2016, Linköping University

  Syftet med uppsatsen är att belysa olika skatteplaneringsstrategier som multinationella koncerner använder sig av för att prissätta transaktioner innehållande immateriella tillgångar så att vinster… (more)

Subjects/Keywords: BEPS; immateriella tillgångar

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Persson, L. (2016). Internprissättning av immateriella tillgångar : Minskade vinstförflyttningsmöjligheter genom BEPS Action 8?. (Thesis). Linköping University. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-129819

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Persson, Linn. “Internprissättning av immateriella tillgångar : Minskade vinstförflyttningsmöjligheter genom BEPS Action 8?.” 2016. Thesis, Linköping University. Accessed April 05, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-129819.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Persson, Linn. “Internprissättning av immateriella tillgångar : Minskade vinstförflyttningsmöjligheter genom BEPS Action 8?.” 2016. Web. 05 Apr 2020.

Vancouver:

Persson L. Internprissättning av immateriella tillgångar : Minskade vinstförflyttningsmöjligheter genom BEPS Action 8?. [Internet] [Thesis]. Linköping University; 2016. [cited 2020 Apr 05]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-129819.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Persson L. Internprissättning av immateriella tillgångar : Minskade vinstförflyttningsmöjligheter genom BEPS Action 8?. [Thesis]. Linköping University; 2016. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-129819

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


Université Catholique de Louvain

2. Orban, Thomas. Attractivité de l'Union européenne face aux mesures du projet "BEPS" de l'OCDE.

Degree: 2015, Université Catholique de Louvain

Afin de promouvoir la croissance durable et des investissements, tant l’Europe que le reste du monde industrialisé doivent veiller à une imposition juste et efficace… (more)

Subjects/Keywords: BEPS; OCDE; Fiscalité; Luxembourg; Irlande

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APA (6th Edition):

Orban, T. (2015). Attractivité de l'Union européenne face aux mesures du projet "BEPS" de l'OCDE. (Thesis). Université Catholique de Louvain. Retrieved from http://hdl.handle.net/2078.1/thesis:2997

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Orban, Thomas. “Attractivité de l'Union européenne face aux mesures du projet "BEPS" de l'OCDE.” 2015. Thesis, Université Catholique de Louvain. Accessed April 05, 2020. http://hdl.handle.net/2078.1/thesis:2997.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Orban, Thomas. “Attractivité de l'Union européenne face aux mesures du projet "BEPS" de l'OCDE.” 2015. Web. 05 Apr 2020.

Vancouver:

Orban T. Attractivité de l'Union européenne face aux mesures du projet "BEPS" de l'OCDE. [Internet] [Thesis]. Université Catholique de Louvain; 2015. [cited 2020 Apr 05]. Available from: http://hdl.handle.net/2078.1/thesis:2997.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Orban T. Attractivité de l'Union européenne face aux mesures du projet "BEPS" de l'OCDE. [Thesis]. Université Catholique de Louvain; 2015. Available from: http://hdl.handle.net/2078.1/thesis:2997

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


Tampere University

3. Raitala, Suvi-Tuulia. Konsernin sisäisen rahoituksen siirtohinnoittelu ja siihen liittyvät veroriskit .

Degree: 2018, Tampere University

 Tässä tutkielmassa tutkitaan konsernin sisäisen rahoituksen siirtohinnoittelua ja siihen liittyviä veroriskejä. Tutkielma on toteutettu perehtymällä laajasti aiheeseen liittyvään kirjallisuuteen, tieteellisiin artikkeleihin, lainsäädäntöön ja oikeustapauksiin. Kyseisiin… (more)

Subjects/Keywords: siirtohinnoittelu; veroriskit; BEPS-hanke; käsiteanalyysi

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APA (6th Edition):

Raitala, S. (2018). Konsernin sisäisen rahoituksen siirtohinnoittelu ja siihen liittyvät veroriskit . (Masters Thesis). Tampere University. Retrieved from https://trepo.tuni.fi/handle/10024/104472

Chicago Manual of Style (16th Edition):

Raitala, Suvi-Tuulia. “Konsernin sisäisen rahoituksen siirtohinnoittelu ja siihen liittyvät veroriskit .” 2018. Masters Thesis, Tampere University. Accessed April 05, 2020. https://trepo.tuni.fi/handle/10024/104472.

MLA Handbook (7th Edition):

Raitala, Suvi-Tuulia. “Konsernin sisäisen rahoituksen siirtohinnoittelu ja siihen liittyvät veroriskit .” 2018. Web. 05 Apr 2020.

Vancouver:

Raitala S. Konsernin sisäisen rahoituksen siirtohinnoittelu ja siihen liittyvät veroriskit . [Internet] [Masters thesis]. Tampere University; 2018. [cited 2020 Apr 05]. Available from: https://trepo.tuni.fi/handle/10024/104472.

Council of Science Editors:

Raitala S. Konsernin sisäisen rahoituksen siirtohinnoittelu ja siihen liittyvät veroriskit . [Masters Thesis]. Tampere University; 2018. Available from: https://trepo.tuni.fi/handle/10024/104472


Karlstad University

4. Ahlgren, Josefin. EN SVENSK VARIANT AV BEPS-PROJEKTETS ÅTGÄRD 4 : En komparativ studie av hur OECD:s föreslagna ränteavdragsbegränsningsreglering bör utformas i Sverige utifrån artikel 4 i EU-kommissionens förslag till direktiv mot skatteundandraganden, det alternativa förslaget i företagsskattekommitténs slutbetänkande från 2014samt tyska och finska begränsningsreglerför ränteavdrag.

Degree: Law, 2016, Karlstad University

  Efter att Industrivärden-domarna meddelats i slutet av 2007 stod det klart att det var godtagbart för koncerner att skatteplanera med hjälp av rätten till… (more)

Subjects/Keywords: EBITDA; BEPS; åtgärdsplan 4; ränteavdrag

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APA (6th Edition):

Ahlgren, J. (2016). EN SVENSK VARIANT AV BEPS-PROJEKTETS ÅTGÄRD 4 : En komparativ studie av hur OECD:s föreslagna ränteavdragsbegränsningsreglering bör utformas i Sverige utifrån artikel 4 i EU-kommissionens förslag till direktiv mot skatteundandraganden, det alternativa förslaget i företagsskattekommitténs slutbetänkande från 2014samt tyska och finska begränsningsreglerför ränteavdrag. (Thesis). Karlstad University. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-43581

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Ahlgren, Josefin. “EN SVENSK VARIANT AV BEPS-PROJEKTETS ÅTGÄRD 4 : En komparativ studie av hur OECD:s föreslagna ränteavdragsbegränsningsreglering bör utformas i Sverige utifrån artikel 4 i EU-kommissionens förslag till direktiv mot skatteundandraganden, det alternativa förslaget i företagsskattekommitténs slutbetänkande från 2014samt tyska och finska begränsningsreglerför ränteavdrag.” 2016. Thesis, Karlstad University. Accessed April 05, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-43581.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Ahlgren, Josefin. “EN SVENSK VARIANT AV BEPS-PROJEKTETS ÅTGÄRD 4 : En komparativ studie av hur OECD:s föreslagna ränteavdragsbegränsningsreglering bör utformas i Sverige utifrån artikel 4 i EU-kommissionens förslag till direktiv mot skatteundandraganden, det alternativa förslaget i företagsskattekommitténs slutbetänkande från 2014samt tyska och finska begränsningsreglerför ränteavdrag.” 2016. Web. 05 Apr 2020.

Vancouver:

Ahlgren J. EN SVENSK VARIANT AV BEPS-PROJEKTETS ÅTGÄRD 4 : En komparativ studie av hur OECD:s föreslagna ränteavdragsbegränsningsreglering bör utformas i Sverige utifrån artikel 4 i EU-kommissionens förslag till direktiv mot skatteundandraganden, det alternativa förslaget i företagsskattekommitténs slutbetänkande från 2014samt tyska och finska begränsningsreglerför ränteavdrag. [Internet] [Thesis]. Karlstad University; 2016. [cited 2020 Apr 05]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-43581.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Ahlgren J. EN SVENSK VARIANT AV BEPS-PROJEKTETS ÅTGÄRD 4 : En komparativ studie av hur OECD:s föreslagna ränteavdragsbegränsningsreglering bör utformas i Sverige utifrån artikel 4 i EU-kommissionens förslag till direktiv mot skatteundandraganden, det alternativa förslaget i företagsskattekommitténs slutbetänkande från 2014samt tyska och finska begränsningsreglerför ränteavdrag. [Thesis]. Karlstad University; 2016. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-43581

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


Jönköping University

5. Providakis, Johan. Det svenska CFC-regelverkets ändamålsenlighet samt dess förhållande till BEPS.

Degree: Commercial Law, 2014, Jönköping University

Syftet med uppsatsen är att analysera ändamålsenligheten med de svenska CFC-reglerna samt att problematisera det nuvarande CFC-regelverket utifrån de åtgärder och nyckel-överväganden som lyfts… (more)

Subjects/Keywords: CFC-rules; BEPS; International tax law; CFC-regler; BEPS; Internationell skatterätt

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APA (6th Edition):

Providakis, J. (2014). Det svenska CFC-regelverkets ändamålsenlighet samt dess förhållande till BEPS. (Thesis). Jönköping University. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-23866

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Providakis, Johan. “Det svenska CFC-regelverkets ändamålsenlighet samt dess förhållande till BEPS.” 2014. Thesis, Jönköping University. Accessed April 05, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-23866.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Providakis, Johan. “Det svenska CFC-regelverkets ändamålsenlighet samt dess förhållande till BEPS.” 2014. Web. 05 Apr 2020.

Vancouver:

Providakis J. Det svenska CFC-regelverkets ändamålsenlighet samt dess förhållande till BEPS. [Internet] [Thesis]. Jönköping University; 2014. [cited 2020 Apr 05]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-23866.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Providakis J. Det svenska CFC-regelverkets ändamålsenlighet samt dess förhållande till BEPS. [Thesis]. Jönköping University; 2014. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-23866

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


Université Catholique de Louvain

6. Duthoit, Gregory. Evasion fiscale : quelles solutions sont offertes par le projet B.E.P.S. ?.

Degree: 2015, Université Catholique de Louvain

L'optimisation fiscale est d'actualité ces derniers temps. La communauté internationale a décidé de réagir. Après avoir fait un tour d'horizon sur l'optimisation fiscale et les… (more)

Subjects/Keywords: paradis fiscaux; beps; fiscalité; optimisation fiscale

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APA (6th Edition):

Duthoit, G. (2015). Evasion fiscale : quelles solutions sont offertes par le projet B.E.P.S. ?. (Thesis). Université Catholique de Louvain. Retrieved from http://hdl.handle.net/2078.1/thesis:3023

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Duthoit, Gregory. “Evasion fiscale : quelles solutions sont offertes par le projet B.E.P.S. ?.” 2015. Thesis, Université Catholique de Louvain. Accessed April 05, 2020. http://hdl.handle.net/2078.1/thesis:3023.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Duthoit, Gregory. “Evasion fiscale : quelles solutions sont offertes par le projet B.E.P.S. ?.” 2015. Web. 05 Apr 2020.

Vancouver:

Duthoit G. Evasion fiscale : quelles solutions sont offertes par le projet B.E.P.S. ?. [Internet] [Thesis]. Université Catholique de Louvain; 2015. [cited 2020 Apr 05]. Available from: http://hdl.handle.net/2078.1/thesis:3023.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Duthoit G. Evasion fiscale : quelles solutions sont offertes par le projet B.E.P.S. ?. [Thesis]. Université Catholique de Louvain; 2015. Available from: http://hdl.handle.net/2078.1/thesis:3023

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


Université Catholique de Louvain

7. Sautelet, Caroline. Measuring base erosion and profit shifting.

Degree: 2017, Université Catholique de Louvain

In the permanent race for profitability, Multinational Enterprises (MNEs) seek to reduce their production cost, their wage cost and ultimately their overall tax bill. They… (more)

Subjects/Keywords: BEPS; Graph theory; Tax avoidance; Tax network

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APA (6th Edition):

Sautelet, C. (2017). Measuring base erosion and profit shifting. (Thesis). Université Catholique de Louvain. Retrieved from http://hdl.handle.net/2078.1/thesis:10569

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Sautelet, Caroline. “Measuring base erosion and profit shifting.” 2017. Thesis, Université Catholique de Louvain. Accessed April 05, 2020. http://hdl.handle.net/2078.1/thesis:10569.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Sautelet, Caroline. “Measuring base erosion and profit shifting.” 2017. Web. 05 Apr 2020.

Vancouver:

Sautelet C. Measuring base erosion and profit shifting. [Internet] [Thesis]. Université Catholique de Louvain; 2017. [cited 2020 Apr 05]. Available from: http://hdl.handle.net/2078.1/thesis:10569.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Sautelet C. Measuring base erosion and profit shifting. [Thesis]. Université Catholique de Louvain; 2017. Available from: http://hdl.handle.net/2078.1/thesis:10569

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


Université Catholique de Louvain

8. Prosperi, Valerie. L'influence des travaux de l'OCDE dans la lutte contre l'évasion fiscale des sociétés multinationales au sein de l'Union européenne.

Degree: 2017, Université Catholique de Louvain

Dans le cadre du présent mémoire, la lutte contre l’évasion fiscale des sociétés multinationales est analysée. Plus précisément, il s’agit d’étudier les mesures adoptées par… (more)

Subjects/Keywords: OCDE; BEPS; Union européenne; Directive 2016/1164

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APA (6th Edition):

Prosperi, V. (2017). L'influence des travaux de l'OCDE dans la lutte contre l'évasion fiscale des sociétés multinationales au sein de l'Union européenne. (Thesis). Université Catholique de Louvain. Retrieved from http://hdl.handle.net/2078.1/thesis:10192

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Prosperi, Valerie. “L'influence des travaux de l'OCDE dans la lutte contre l'évasion fiscale des sociétés multinationales au sein de l'Union européenne.” 2017. Thesis, Université Catholique de Louvain. Accessed April 05, 2020. http://hdl.handle.net/2078.1/thesis:10192.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Prosperi, Valerie. “L'influence des travaux de l'OCDE dans la lutte contre l'évasion fiscale des sociétés multinationales au sein de l'Union européenne.” 2017. Web. 05 Apr 2020.

Vancouver:

Prosperi V. L'influence des travaux de l'OCDE dans la lutte contre l'évasion fiscale des sociétés multinationales au sein de l'Union européenne. [Internet] [Thesis]. Université Catholique de Louvain; 2017. [cited 2020 Apr 05]. Available from: http://hdl.handle.net/2078.1/thesis:10192.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Prosperi V. L'influence des travaux de l'OCDE dans la lutte contre l'évasion fiscale des sociétés multinationales au sein de l'Union européenne. [Thesis]. Université Catholique de Louvain; 2017. Available from: http://hdl.handle.net/2078.1/thesis:10192

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


Université Catholique de Louvain

9. Duquesne, Antoine. Enjeux des prix de transfert liés aux actifs intangibles d'une multinationale issue de l'économie numérique : Étude de cas d'Amazon.

Degree: 2016, Université Catholique de Louvain

À l’heure de la révolution numérique que nous sommes en train de vivre, l’envie m’est venue de m’intéresser aux impacts que pourraient avoir cette révolution… (more)

Subjects/Keywords: prix de transfert; actifs intangibles; BEPS; Amazon

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APA (6th Edition):

Duquesne, A. (2016). Enjeux des prix de transfert liés aux actifs intangibles d'une multinationale issue de l'économie numérique : Étude de cas d'Amazon. (Thesis). Université Catholique de Louvain. Retrieved from http://hdl.handle.net/2078.1/thesis:7033

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Duquesne, Antoine. “Enjeux des prix de transfert liés aux actifs intangibles d'une multinationale issue de l'économie numérique : Étude de cas d'Amazon.” 2016. Thesis, Université Catholique de Louvain. Accessed April 05, 2020. http://hdl.handle.net/2078.1/thesis:7033.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Duquesne, Antoine. “Enjeux des prix de transfert liés aux actifs intangibles d'une multinationale issue de l'économie numérique : Étude de cas d'Amazon.” 2016. Web. 05 Apr 2020.

Vancouver:

Duquesne A. Enjeux des prix de transfert liés aux actifs intangibles d'une multinationale issue de l'économie numérique : Étude de cas d'Amazon. [Internet] [Thesis]. Université Catholique de Louvain; 2016. [cited 2020 Apr 05]. Available from: http://hdl.handle.net/2078.1/thesis:7033.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Duquesne A. Enjeux des prix de transfert liés aux actifs intangibles d'une multinationale issue de l'économie numérique : Étude de cas d'Amazon. [Thesis]. Université Catholique de Louvain; 2016. Available from: http://hdl.handle.net/2078.1/thesis:7033

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


University of Toronto

10. Wang, Ze. Sunlit Leaf Photosynthesis Rate Correlates Best with Chlorophyll Fluorescence of Terrestrial Ecosystems.

Degree: 2014, University of Toronto

This thesis attempts to link carbon assimilation micro-processes to macro-scale chlorophyll fluorescence measurements. The Boreal Ecosystem Productivity Simulator (BEPS), a process-based model, is adopted to… (more)

Subjects/Keywords: BEPS; chlorophyll fluorescence; ecological modelling; GPP; 0799

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APA (6th Edition):

Wang, Z. (2014). Sunlit Leaf Photosynthesis Rate Correlates Best with Chlorophyll Fluorescence of Terrestrial Ecosystems. (Masters Thesis). University of Toronto. Retrieved from http://hdl.handle.net/1807/67847

Chicago Manual of Style (16th Edition):

Wang, Ze. “Sunlit Leaf Photosynthesis Rate Correlates Best with Chlorophyll Fluorescence of Terrestrial Ecosystems.” 2014. Masters Thesis, University of Toronto. Accessed April 05, 2020. http://hdl.handle.net/1807/67847.

MLA Handbook (7th Edition):

Wang, Ze. “Sunlit Leaf Photosynthesis Rate Correlates Best with Chlorophyll Fluorescence of Terrestrial Ecosystems.” 2014. Web. 05 Apr 2020.

Vancouver:

Wang Z. Sunlit Leaf Photosynthesis Rate Correlates Best with Chlorophyll Fluorescence of Terrestrial Ecosystems. [Internet] [Masters thesis]. University of Toronto; 2014. [cited 2020 Apr 05]. Available from: http://hdl.handle.net/1807/67847.

Council of Science Editors:

Wang Z. Sunlit Leaf Photosynthesis Rate Correlates Best with Chlorophyll Fluorescence of Terrestrial Ecosystems. [Masters Thesis]. University of Toronto; 2014. Available from: http://hdl.handle.net/1807/67847


University of Vienna

11. Miladinovski, Mila. The impact of the OECD and the EU workings on the Anti-Base-Erosion-Shifting Regulations on the legislation in Serbia.

Degree: 2018, University of Vienna

Dank der wirtschaftlichen Bewegungen, wurde in den letzten Jahren die Steuerplanierungpraxtis, die den Profit von einem Land mit hohen Steuern nach der Niedrigsteuerländern zieht, bei… (more)

Subjects/Keywords: 86.73 Steuerrecht; BEPS / OECD Anti-BEPS Projekt / Steuergesetzgebung / transfer pricing / Steuerplanierung / Steuervermeindung; BEPS / OECD Anti-BEPS Project / tax law / transfer pricing / tax planning / tax avoidance

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APA (6th Edition):

Miladinovski, M. (2018). The impact of the OECD and the EU workings on the Anti-Base-Erosion-Shifting Regulations on the legislation in Serbia. (Thesis). University of Vienna. Retrieved from http://othes.univie.ac.at/55631/

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Miladinovski, Mila. “The impact of the OECD and the EU workings on the Anti-Base-Erosion-Shifting Regulations on the legislation in Serbia.” 2018. Thesis, University of Vienna. Accessed April 05, 2020. http://othes.univie.ac.at/55631/.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Miladinovski, Mila. “The impact of the OECD and the EU workings on the Anti-Base-Erosion-Shifting Regulations on the legislation in Serbia.” 2018. Web. 05 Apr 2020.

Vancouver:

Miladinovski M. The impact of the OECD and the EU workings on the Anti-Base-Erosion-Shifting Regulations on the legislation in Serbia. [Internet] [Thesis]. University of Vienna; 2018. [cited 2020 Apr 05]. Available from: http://othes.univie.ac.at/55631/.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Miladinovski M. The impact of the OECD and the EU workings on the Anti-Base-Erosion-Shifting Regulations on the legislation in Serbia. [Thesis]. University of Vienna; 2018. Available from: http://othes.univie.ac.at/55631/

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


Université Catholique de Louvain

12. Dardenne, Aline. Les multinationales paient-elles des impôts ? Analyse des cas d'Anheuser-Busch InBev, d'ArcelorMittal et du groupe Delhaize.

Degree: 2017, Université Catholique de Louvain

D'importantes disparités existent entre les taux d'imposition des sociétés nominaux et effectifs appliqués à une multinationale. En effet, divers mécanismes fiscaux sont privilégiés par les… (more)

Subjects/Keywords: Fiscalité; imposition; mécanismes fiscaux; BEPS; taxation; tax mechanisms; multinationales; multinationals

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Dardenne, A. (2017). Les multinationales paient-elles des impôts ? Analyse des cas d'Anheuser-Busch InBev, d'ArcelorMittal et du groupe Delhaize. (Thesis). Université Catholique de Louvain. Retrieved from http://hdl.handle.net/2078.1/thesis:11009

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Dardenne, Aline. “Les multinationales paient-elles des impôts ? Analyse des cas d'Anheuser-Busch InBev, d'ArcelorMittal et du groupe Delhaize.” 2017. Thesis, Université Catholique de Louvain. Accessed April 05, 2020. http://hdl.handle.net/2078.1/thesis:11009.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Dardenne, Aline. “Les multinationales paient-elles des impôts ? Analyse des cas d'Anheuser-Busch InBev, d'ArcelorMittal et du groupe Delhaize.” 2017. Web. 05 Apr 2020.

Vancouver:

Dardenne A. Les multinationales paient-elles des impôts ? Analyse des cas d'Anheuser-Busch InBev, d'ArcelorMittal et du groupe Delhaize. [Internet] [Thesis]. Université Catholique de Louvain; 2017. [cited 2020 Apr 05]. Available from: http://hdl.handle.net/2078.1/thesis:11009.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Dardenne A. Les multinationales paient-elles des impôts ? Analyse des cas d'Anheuser-Busch InBev, d'ArcelorMittal et du groupe Delhaize. [Thesis]. Université Catholique de Louvain; 2017. Available from: http://hdl.handle.net/2078.1/thesis:11009

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


Université Catholique de Louvain

13. Anagnostaras, Dimitri. La déduction pour revenus d’innovation.

Degree: 2017, Université Catholique de Louvain

Ce mémoire abordera l’évolution des régimes de déduction pour revenus d’innovation en lien avec le projet BEPS. Pour lutter contre les effets de concurrence dommageables… (more)

Subjects/Keywords: déduction; revenus; innovation; brevet; box; IP; patent; BEPS; action 5

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APA (6th Edition):

Anagnostaras, D. (2017). La déduction pour revenus d’innovation. (Thesis). Université Catholique de Louvain. Retrieved from http://hdl.handle.net/2078.1/thesis:12716

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Anagnostaras, Dimitri. “La déduction pour revenus d’innovation.” 2017. Thesis, Université Catholique de Louvain. Accessed April 05, 2020. http://hdl.handle.net/2078.1/thesis:12716.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Anagnostaras, Dimitri. “La déduction pour revenus d’innovation.” 2017. Web. 05 Apr 2020.

Vancouver:

Anagnostaras D. La déduction pour revenus d’innovation. [Internet] [Thesis]. Université Catholique de Louvain; 2017. [cited 2020 Apr 05]. Available from: http://hdl.handle.net/2078.1/thesis:12716.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Anagnostaras D. La déduction pour revenus d’innovation. [Thesis]. Université Catholique de Louvain; 2017. Available from: http://hdl.handle.net/2078.1/thesis:12716

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


Université Catholique de Louvain

14. Larachi, Sofian. Les stratégies d’optimisation fiscale des entreprises multinationales : Identification et ripostes.

Degree: 2016, Université Catholique de Louvain

Ce mémoire s’articule autour de la problématique des stratégies d’optimisation fiscale des entreprises et des abus qui en découlent. Il voudra répondre à la question… (more)

Subjects/Keywords: Optimisation fiscale; BEPS; ACCIS; Google; IKEA; Multinationales; Paradis fiscaux

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APA (6th Edition):

Larachi, S. (2016). Les stratégies d’optimisation fiscale des entreprises multinationales : Identification et ripostes. (Thesis). Université Catholique de Louvain. Retrieved from http://hdl.handle.net/2078.1/thesis:7241

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Larachi, Sofian. “Les stratégies d’optimisation fiscale des entreprises multinationales : Identification et ripostes.” 2016. Thesis, Université Catholique de Louvain. Accessed April 05, 2020. http://hdl.handle.net/2078.1/thesis:7241.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Larachi, Sofian. “Les stratégies d’optimisation fiscale des entreprises multinationales : Identification et ripostes.” 2016. Web. 05 Apr 2020.

Vancouver:

Larachi S. Les stratégies d’optimisation fiscale des entreprises multinationales : Identification et ripostes. [Internet] [Thesis]. Université Catholique de Louvain; 2016. [cited 2020 Apr 05]. Available from: http://hdl.handle.net/2078.1/thesis:7241.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Larachi S. Les stratégies d’optimisation fiscale des entreprises multinationales : Identification et ripostes. [Thesis]. Université Catholique de Louvain; 2016. Available from: http://hdl.handle.net/2078.1/thesis:7241

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


Université Catholique de Louvain

15. Cassart, Lionel. Le traitement fiscal des revenus issus de la propriété intellectuelle : impacts du projet BEPS et perspectives d'avenir au sein de l'Union européenne.

Degree: 2016, Université Catholique de Louvain

Les récentes révélations sur les techniques d’évasion fiscale des multinationales ont indigné les citoyens et réveillé l’ardeur politique. La règle de l’exemption de retenue à… (more)

Subjects/Keywords: Fiscalité; Redevances; OCDE; BEPS; Union européenne; Directive Intérêts-Redevances; Aides d'Etat

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APA (6th Edition):

Cassart, L. (2016). Le traitement fiscal des revenus issus de la propriété intellectuelle : impacts du projet BEPS et perspectives d'avenir au sein de l'Union européenne. (Thesis). Université Catholique de Louvain. Retrieved from http://hdl.handle.net/2078.1/thesis:3873

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Cassart, Lionel. “Le traitement fiscal des revenus issus de la propriété intellectuelle : impacts du projet BEPS et perspectives d'avenir au sein de l'Union européenne.” 2016. Thesis, Université Catholique de Louvain. Accessed April 05, 2020. http://hdl.handle.net/2078.1/thesis:3873.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Cassart, Lionel. “Le traitement fiscal des revenus issus de la propriété intellectuelle : impacts du projet BEPS et perspectives d'avenir au sein de l'Union européenne.” 2016. Web. 05 Apr 2020.

Vancouver:

Cassart L. Le traitement fiscal des revenus issus de la propriété intellectuelle : impacts du projet BEPS et perspectives d'avenir au sein de l'Union européenne. [Internet] [Thesis]. Université Catholique de Louvain; 2016. [cited 2020 Apr 05]. Available from: http://hdl.handle.net/2078.1/thesis:3873.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Cassart L. Le traitement fiscal des revenus issus de la propriété intellectuelle : impacts du projet BEPS et perspectives d'avenir au sein de l'Union européenne. [Thesis]. Université Catholique de Louvain; 2016. Available from: http://hdl.handle.net/2078.1/thesis:3873

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


Tampere University

16. Lyyski, Henri. OECD:n malliverosopimuksen edustajan käsitteet - kiinteän toimipaikan muodostumisen tulkintaongelmat .

Degree: 2016, Tampere University

 Tässä tutkimuksessa käsitellään kiinteän toimipaikan muodostumista verosopimusvaltioon edustajan toiminnan välityksellä. OECD:n malliverosopimuksessa ja siihen perustuvissa verosopimuksissa edustajat jaetaan 5.5 artiklan mukaisiin epäitsenäisiin edustajiin ja 5.6… (more)

Subjects/Keywords: OECD; BEPS-projekti; kansainvälinen verotus; verosopimukset; kiinteä toimipaikka; edustaja

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APA (6th Edition):

Lyyski, H. (2016). OECD:n malliverosopimuksen edustajan käsitteet - kiinteän toimipaikan muodostumisen tulkintaongelmat . (Masters Thesis). Tampere University. Retrieved from https://trepo.tuni.fi/handle/10024/98748

Chicago Manual of Style (16th Edition):

Lyyski, Henri. “OECD:n malliverosopimuksen edustajan käsitteet - kiinteän toimipaikan muodostumisen tulkintaongelmat .” 2016. Masters Thesis, Tampere University. Accessed April 05, 2020. https://trepo.tuni.fi/handle/10024/98748.

MLA Handbook (7th Edition):

Lyyski, Henri. “OECD:n malliverosopimuksen edustajan käsitteet - kiinteän toimipaikan muodostumisen tulkintaongelmat .” 2016. Web. 05 Apr 2020.

Vancouver:

Lyyski H. OECD:n malliverosopimuksen edustajan käsitteet - kiinteän toimipaikan muodostumisen tulkintaongelmat . [Internet] [Masters thesis]. Tampere University; 2016. [cited 2020 Apr 05]. Available from: https://trepo.tuni.fi/handle/10024/98748.

Council of Science Editors:

Lyyski H. OECD:n malliverosopimuksen edustajan käsitteet - kiinteän toimipaikan muodostumisen tulkintaongelmat . [Masters Thesis]. Tampere University; 2016. Available from: https://trepo.tuni.fi/handle/10024/98748


Tampere University

17. Mattila, Nelli. Etuyhteysliiketoimien uudelleenluonnehdinta, tunnistaminen ja sivuuttaminen .

Degree: 2017, Tampere University

 Pro gradu -tutkielman aiheena on etuyhteysliiketoimien uudelleenluonnehdinta, tunnistaminen ja sivuuttaminen. Kyseiset ilmiöt liittyvät siirtohinnoitteluoikaisun tekemiseen verotuksen yhteydessä. Tutkimuksen tarkoituksena on avata kyseisten käsitteiden sisältöä, esitellä… (more)

Subjects/Keywords: vero-oikeus; verotus; kansainvälinen verotus; OECD; BEPS; siirtohinnoittelu; siirtohinnoitteluoikaisu

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APA (6th Edition):

Mattila, N. (2017). Etuyhteysliiketoimien uudelleenluonnehdinta, tunnistaminen ja sivuuttaminen . (Masters Thesis). Tampere University. Retrieved from https://trepo.tuni.fi/handle/10024/100868

Chicago Manual of Style (16th Edition):

Mattila, Nelli. “Etuyhteysliiketoimien uudelleenluonnehdinta, tunnistaminen ja sivuuttaminen .” 2017. Masters Thesis, Tampere University. Accessed April 05, 2020. https://trepo.tuni.fi/handle/10024/100868.

MLA Handbook (7th Edition):

Mattila, Nelli. “Etuyhteysliiketoimien uudelleenluonnehdinta, tunnistaminen ja sivuuttaminen .” 2017. Web. 05 Apr 2020.

Vancouver:

Mattila N. Etuyhteysliiketoimien uudelleenluonnehdinta, tunnistaminen ja sivuuttaminen . [Internet] [Masters thesis]. Tampere University; 2017. [cited 2020 Apr 05]. Available from: https://trepo.tuni.fi/handle/10024/100868.

Council of Science Editors:

Mattila N. Etuyhteysliiketoimien uudelleenluonnehdinta, tunnistaminen ja sivuuttaminen . [Masters Thesis]. Tampere University; 2017. Available from: https://trepo.tuni.fi/handle/10024/100868


Tampere University

18. Saarinen, Markus. Monenkeskisen yleissopimuksen principal purpose test EU-oikeuden kannalta .

Degree: 2019, Tampere University

 Pro gradu -tutkielman aiheena on monenkeskisen yleissopimuksen kautta verosopimuksiin tuleva PPT-määräys EU- oikeuden kannalta. PPT on BEPS-hankkeen verosopimusten väärinkäytön estämistä koskevan Action 6 -toimenpiteen tärkein… (more)

Subjects/Keywords: principal purpose test; kansainvälinen verotus; vero-oikeus; BEPS; OECD; verosopimukset

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APA (6th Edition):

Saarinen, M. (2019). Monenkeskisen yleissopimuksen principal purpose test EU-oikeuden kannalta . (Masters Thesis). Tampere University. Retrieved from https://trepo.tuni.fi/handle/10024/105453

Chicago Manual of Style (16th Edition):

Saarinen, Markus. “Monenkeskisen yleissopimuksen principal purpose test EU-oikeuden kannalta .” 2019. Masters Thesis, Tampere University. Accessed April 05, 2020. https://trepo.tuni.fi/handle/10024/105453.

MLA Handbook (7th Edition):

Saarinen, Markus. “Monenkeskisen yleissopimuksen principal purpose test EU-oikeuden kannalta .” 2019. Web. 05 Apr 2020.

Vancouver:

Saarinen M. Monenkeskisen yleissopimuksen principal purpose test EU-oikeuden kannalta . [Internet] [Masters thesis]. Tampere University; 2019. [cited 2020 Apr 05]. Available from: https://trepo.tuni.fi/handle/10024/105453.

Council of Science Editors:

Saarinen M. Monenkeskisen yleissopimuksen principal purpose test EU-oikeuden kannalta . [Masters Thesis]. Tampere University; 2019. Available from: https://trepo.tuni.fi/handle/10024/105453


Universidad de Chile

19. Alarcón Ordóñez, Catalina. Utilización de instrumentos derivados en esquemas de planificación tributaria agresiva: aplicación y alcance de la normativa antielusiva nacional .

Degree: 2019, Universidad de Chile

 El presente trabajo tiene como finalidad analizar la suficiencia de la normativa antielusiva chilena para la prevención de la utilización abusiva de los contratos de… (more)

Subjects/Keywords: Derecho tributario; Evasión de impuestos; Contratos derivados; BEPS; OELD

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APA (6th Edition):

Alarcón Ordóñez, C. (2019). Utilización de instrumentos derivados en esquemas de planificación tributaria agresiva: aplicación y alcance de la normativa antielusiva nacional . (Thesis). Universidad de Chile. Retrieved from http://repositorio.uchile.cl/handle/2250/170091

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Alarcón Ordóñez, Catalina. “Utilización de instrumentos derivados en esquemas de planificación tributaria agresiva: aplicación y alcance de la normativa antielusiva nacional .” 2019. Thesis, Universidad de Chile. Accessed April 05, 2020. http://repositorio.uchile.cl/handle/2250/170091.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Alarcón Ordóñez, Catalina. “Utilización de instrumentos derivados en esquemas de planificación tributaria agresiva: aplicación y alcance de la normativa antielusiva nacional .” 2019. Web. 05 Apr 2020.

Vancouver:

Alarcón Ordóñez C. Utilización de instrumentos derivados en esquemas de planificación tributaria agresiva: aplicación y alcance de la normativa antielusiva nacional . [Internet] [Thesis]. Universidad de Chile; 2019. [cited 2020 Apr 05]. Available from: http://repositorio.uchile.cl/handle/2250/170091.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Alarcón Ordóñez C. Utilización de instrumentos derivados en esquemas de planificación tributaria agresiva: aplicación y alcance de la normativa antielusiva nacional . [Thesis]. Universidad de Chile; 2019. Available from: http://repositorio.uchile.cl/handle/2250/170091

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


Linköping University

20. Svensson, Rebecca. Internprissättning vid utveckling av immateriella tillgångar genom cost contribution arrangements : Nya riktlinjer för deltagare.

Degree: Commercial and Business Law, 2017, Linköping University

  Företag inom en koncern kan vid utvecklande av immateriella tillgångar använda sig av cost contribution arrangements för att dela på kostnader och risker samt… (more)

Subjects/Keywords: Internprissättning; internationell skatterätt; cost contribution arrangements; BEPS; Law; Juridik

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APA (6th Edition):

Svensson, R. (2017). Internprissättning vid utveckling av immateriella tillgångar genom cost contribution arrangements : Nya riktlinjer för deltagare. (Thesis). Linköping University. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-136468

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Svensson, Rebecca. “Internprissättning vid utveckling av immateriella tillgångar genom cost contribution arrangements : Nya riktlinjer för deltagare.” 2017. Thesis, Linköping University. Accessed April 05, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-136468.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Svensson, Rebecca. “Internprissättning vid utveckling av immateriella tillgångar genom cost contribution arrangements : Nya riktlinjer för deltagare.” 2017. Web. 05 Apr 2020.

Vancouver:

Svensson R. Internprissättning vid utveckling av immateriella tillgångar genom cost contribution arrangements : Nya riktlinjer för deltagare. [Internet] [Thesis]. Linköping University; 2017. [cited 2020 Apr 05]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-136468.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Svensson R. Internprissättning vid utveckling av immateriella tillgångar genom cost contribution arrangements : Nya riktlinjer för deltagare. [Thesis]. Linköping University; 2017. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-136468

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


Uppsala University

21. Rosman, Isabella. Tvistlösningsmekanismer vid dubbelbeskattning : - i ljuset av BEPS-projektet.

Degree: Law, 2015, Uppsala University

Subjects/Keywords: skatterätt; dubbelbeskattning; BEPS; tvistlösning

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APA (6th Edition):

Rosman, I. (2015). Tvistlösningsmekanismer vid dubbelbeskattning : - i ljuset av BEPS-projektet. (Thesis). Uppsala University. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-272623

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Rosman, Isabella. “Tvistlösningsmekanismer vid dubbelbeskattning : - i ljuset av BEPS-projektet.” 2015. Thesis, Uppsala University. Accessed April 05, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-272623.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Rosman, Isabella. “Tvistlösningsmekanismer vid dubbelbeskattning : - i ljuset av BEPS-projektet.” 2015. Web. 05 Apr 2020.

Vancouver:

Rosman I. Tvistlösningsmekanismer vid dubbelbeskattning : - i ljuset av BEPS-projektet. [Internet] [Thesis]. Uppsala University; 2015. [cited 2020 Apr 05]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-272623.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Rosman I. Tvistlösningsmekanismer vid dubbelbeskattning : - i ljuset av BEPS-projektet. [Thesis]. Uppsala University; 2015. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-272623

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


University of Vienna

22. Bilozir, Petro. Regelungen zur Wegzugsbesteuerung der Anti-BEPS-RL.

Degree: 2018, University of Vienna

 Die Europäische Kommission hat mit der Anti-BEPS-Richtlinie (Base Erosion and Profit Shifting) eine Harmonisierungsmaßnahme im Hinblick auf die Regellungen zu Steuervermeidungspraktiken auf der gesamten Unionsebene… (more)

Subjects/Keywords: 86.73 Steuerrecht; Wegzugsbesteuerung / Verstrickung / Entstrickung / Anti-BEPS-Richtlinie / Hintergründe / Folgen

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APA (6th Edition):

Bilozir, P. (2018). Regelungen zur Wegzugsbesteuerung der Anti-BEPS-RL. (Thesis). University of Vienna. Retrieved from http://othes.univie.ac.at/55706/

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Bilozir, Petro. “Regelungen zur Wegzugsbesteuerung der Anti-BEPS-RL.” 2018. Thesis, University of Vienna. Accessed April 05, 2020. http://othes.univie.ac.at/55706/.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Bilozir, Petro. “Regelungen zur Wegzugsbesteuerung der Anti-BEPS-RL.” 2018. Web. 05 Apr 2020.

Vancouver:

Bilozir P. Regelungen zur Wegzugsbesteuerung der Anti-BEPS-RL. [Internet] [Thesis]. University of Vienna; 2018. [cited 2020 Apr 05]. Available from: http://othes.univie.ac.at/55706/.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Bilozir P. Regelungen zur Wegzugsbesteuerung der Anti-BEPS-RL. [Thesis]. University of Vienna; 2018. Available from: http://othes.univie.ac.at/55706/

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


Brno University of Technology

23. Saňák, Martin. Stanovení transferové ceny licenčních poplatků .

Degree: 2017, Brno University of Technology

 Diplomová práce je zaměřena na stanovení transferové ceny licenčních poplatků. Práce je rozdělena do čtyř částí. Teoretická část obsahuje definice klíčových pojmů s využitím mezinárodního… (more)

Subjects/Keywords: BEPS aktivity; licence; licenční poplatky; metody stanovení transferové ceny; princip tržního odstupu; BEPS activities; licenses; royalties; transfer pricing methods; arm’s length principle

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APA (6th Edition):

Saňák, M. (2017). Stanovení transferové ceny licenčních poplatků . (Thesis). Brno University of Technology. Retrieved from http://hdl.handle.net/11012/67300

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Saňák, Martin. “Stanovení transferové ceny licenčních poplatků .” 2017. Thesis, Brno University of Technology. Accessed April 05, 2020. http://hdl.handle.net/11012/67300.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Saňák, Martin. “Stanovení transferové ceny licenčních poplatků .” 2017. Web. 05 Apr 2020.

Vancouver:

Saňák M. Stanovení transferové ceny licenčních poplatků . [Internet] [Thesis]. Brno University of Technology; 2017. [cited 2020 Apr 05]. Available from: http://hdl.handle.net/11012/67300.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Saňák M. Stanovení transferové ceny licenčních poplatků . [Thesis]. Brno University of Technology; 2017. Available from: http://hdl.handle.net/11012/67300

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


Université Catholique de Louvain

24. Linard de Guertechin, Thomas. Analyse du principe de réalité en droit fiscal belge, européen et international.

Degree: 2015, Université Catholique de Louvain

Ce mémoire analyse le principe de réalité et ses évolutions récentes. Il est divisé en trois parties. La première définit la portée du principe en… (more)

Subjects/Keywords: BEPS; anti-abus; abus de droit; substance over form; droit fiscal; OCDE

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APA (6th Edition):

Linard de Guertechin, T. (2015). Analyse du principe de réalité en droit fiscal belge, européen et international. (Thesis). Université Catholique de Louvain. Retrieved from http://hdl.handle.net/2078.1/thesis:3458

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Linard de Guertechin, Thomas. “Analyse du principe de réalité en droit fiscal belge, européen et international.” 2015. Thesis, Université Catholique de Louvain. Accessed April 05, 2020. http://hdl.handle.net/2078.1/thesis:3458.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Linard de Guertechin, Thomas. “Analyse du principe de réalité en droit fiscal belge, européen et international.” 2015. Web. 05 Apr 2020.

Vancouver:

Linard de Guertechin T. Analyse du principe de réalité en droit fiscal belge, européen et international. [Internet] [Thesis]. Université Catholique de Louvain; 2015. [cited 2020 Apr 05]. Available from: http://hdl.handle.net/2078.1/thesis:3458.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Linard de Guertechin T. Analyse du principe de réalité en droit fiscal belge, européen et international. [Thesis]. Université Catholique de Louvain; 2015. Available from: http://hdl.handle.net/2078.1/thesis:3458

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


Université Catholique de Louvain

25. Laurent, Caroline. La déclaration pays par pays: origine fiscale, enjeux pour les acteurs et perspectives pour le futur.

Degree: 2016, Université Catholique de Louvain

Ce travail et la réflexion qui en découle se basent sur le postulat que les grandes multinationales ne paient pas leur juste part d’impôt. Cette… (more)

Subjects/Keywords: BEPS; déclaration pays par pays; transparence; évasion fiscale; justice fiscale; prix de transfert

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APA (6th Edition):

Laurent, C. (2016). La déclaration pays par pays: origine fiscale, enjeux pour les acteurs et perspectives pour le futur. (Thesis). Université Catholique de Louvain. Retrieved from http://hdl.handle.net/2078.1/thesis:7212

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Laurent, Caroline. “La déclaration pays par pays: origine fiscale, enjeux pour les acteurs et perspectives pour le futur.” 2016. Thesis, Université Catholique de Louvain. Accessed April 05, 2020. http://hdl.handle.net/2078.1/thesis:7212.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Laurent, Caroline. “La déclaration pays par pays: origine fiscale, enjeux pour les acteurs et perspectives pour le futur.” 2016. Web. 05 Apr 2020.

Vancouver:

Laurent C. La déclaration pays par pays: origine fiscale, enjeux pour les acteurs et perspectives pour le futur. [Internet] [Thesis]. Université Catholique de Louvain; 2016. [cited 2020 Apr 05]. Available from: http://hdl.handle.net/2078.1/thesis:7212.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Laurent C. La déclaration pays par pays: origine fiscale, enjeux pour les acteurs et perspectives pour le futur. [Thesis]. Université Catholique de Louvain; 2016. Available from: http://hdl.handle.net/2078.1/thesis:7212

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

26. Brites, Ana Catarina Rasteiro. A economia digital e os desafios da tributação: análise das propostas da OCDE e da União Europeia.

Degree: 2017, RCAAP

 O grande dinamismo da economia mundial, consequência da globalização e do desenvolvimento tecnológico deu origem à economia digital. A deterioração e perda de eficácia dos… (more)

Subjects/Keywords: Economia digital; Desafios de tributação; Soberania fiscal; Estabelecimento estável; Intangíveis; Relatório BEPS; Imposto transações financeiras

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APA (6th Edition):

Brites, A. C. R. (2017). A economia digital e os desafios da tributação: análise das propostas da OCDE e da União Europeia. (Thesis). RCAAP. Retrieved from https://www.rcaap.pt/detail.jsp?id=oai:comum.rcaap.pt:10400.26/18852

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Brites, Ana Catarina Rasteiro. “A economia digital e os desafios da tributação: análise das propostas da OCDE e da União Europeia.” 2017. Thesis, RCAAP. Accessed April 05, 2020. https://www.rcaap.pt/detail.jsp?id=oai:comum.rcaap.pt:10400.26/18852.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Brites, Ana Catarina Rasteiro. “A economia digital e os desafios da tributação: análise das propostas da OCDE e da União Europeia.” 2017. Web. 05 Apr 2020.

Vancouver:

Brites ACR. A economia digital e os desafios da tributação: análise das propostas da OCDE e da União Europeia. [Internet] [Thesis]. RCAAP; 2017. [cited 2020 Apr 05]. Available from: https://www.rcaap.pt/detail.jsp?id=oai:comum.rcaap.pt:10400.26/18852.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Brites ACR. A economia digital e os desafios da tributação: análise das propostas da OCDE e da União Europeia. [Thesis]. RCAAP; 2017. Available from: https://www.rcaap.pt/detail.jsp?id=oai:comum.rcaap.pt:10400.26/18852

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

27. Gonçalves, Fábio Fraga. Projeto BEPS e o plano de ação Nº 12: o crescente aprimoramento do planejamento tributário em razão dos reflexos da globalização e seus desafios.

Degree: 2018, RCAAP

 O presente estudo objetiva analisar o Projeto BEPS e os seus Planos de Ações diante do contexto histórico em que foi elaborado, dando enfoque ao… (more)

Subjects/Keywords: beps; equilíbrio; desafio; globalização; planejamento tributário; Domínio/Área Científica::Ciências Sociais::Direito

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APA (6th Edition):

Gonçalves, F. F. (2018). Projeto BEPS e o plano de ação Nº 12: o crescente aprimoramento do planejamento tributário em razão dos reflexos da globalização e seus desafios. (Thesis). RCAAP. Retrieved from https://www.rcaap.pt/detail.jsp?id=oai:repositorio.ual.pt:11144/3746

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Gonçalves, Fábio Fraga. “Projeto BEPS e o plano de ação Nº 12: o crescente aprimoramento do planejamento tributário em razão dos reflexos da globalização e seus desafios.” 2018. Thesis, RCAAP. Accessed April 05, 2020. https://www.rcaap.pt/detail.jsp?id=oai:repositorio.ual.pt:11144/3746.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Gonçalves, Fábio Fraga. “Projeto BEPS e o plano de ação Nº 12: o crescente aprimoramento do planejamento tributário em razão dos reflexos da globalização e seus desafios.” 2018. Web. 05 Apr 2020.

Vancouver:

Gonçalves FF. Projeto BEPS e o plano de ação Nº 12: o crescente aprimoramento do planejamento tributário em razão dos reflexos da globalização e seus desafios. [Internet] [Thesis]. RCAAP; 2018. [cited 2020 Apr 05]. Available from: https://www.rcaap.pt/detail.jsp?id=oai:repositorio.ual.pt:11144/3746.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Gonçalves FF. Projeto BEPS e o plano de ação Nº 12: o crescente aprimoramento do planejamento tributário em razão dos reflexos da globalização e seus desafios. [Thesis]. RCAAP; 2018. Available from: https://www.rcaap.pt/detail.jsp?id=oai:repositorio.ual.pt:11144/3746

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

28. Martins, João Miguel Vidreiro. BEPS – base erosion and profit shifting: evolução, impacto e perspetivas futuras .

Degree: 2018, Universidade de Aveiro

 A reforma fiscal internacional tem sido marcada, nos últimos anos, pelo dinamismo propulsionado pelo Plano de Ação BEPS proposto pela OCDE com o apoio político… (more)

Subjects/Keywords: BEPS; Plano de Ação; OCDE; Elisão fiscal; Planeamento fiscal agressivo; Sistema fiscal internacional

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APA (6th Edition):

Martins, J. M. V. (2018). BEPS – base erosion and profit shifting: evolução, impacto e perspetivas futuras . (Thesis). Universidade de Aveiro. Retrieved from http://hdl.handle.net/10773/26768

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Martins, João Miguel Vidreiro. “BEPS – base erosion and profit shifting: evolução, impacto e perspetivas futuras .” 2018. Thesis, Universidade de Aveiro. Accessed April 05, 2020. http://hdl.handle.net/10773/26768.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Martins, João Miguel Vidreiro. “BEPS – base erosion and profit shifting: evolução, impacto e perspetivas futuras .” 2018. Web. 05 Apr 2020.

Vancouver:

Martins JMV. BEPS – base erosion and profit shifting: evolução, impacto e perspetivas futuras . [Internet] [Thesis]. Universidade de Aveiro; 2018. [cited 2020 Apr 05]. Available from: http://hdl.handle.net/10773/26768.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Martins JMV. BEPS – base erosion and profit shifting: evolução, impacto e perspetivas futuras . [Thesis]. Universidade de Aveiro; 2018. Available from: http://hdl.handle.net/10773/26768

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


Tampere University

29. Huusko, Petra. Siirtohinnoitteludokumentaation uudistus : näkemyksiä maakohtaisen raportoinnin vaikutuksista .

Degree: 2018, Tampere University

 Siirtohinnoittelu on yksi puhutuimmista aiheista kansainvälisessä talouskeskustelussa. Siirtohinnoittelulla tarkoitetaan konserniyritysten sisäisten transaktioiden hinnoittelua. Mediakeskustelussa siirtohinnoittelu nähdään usein suurten konserniyritysten aggressiivisen verosuunnittelun välineenä, mutta myös tutkimusten… (more)

Subjects/Keywords: siirtohinnoittelu; siirtohinnoitteludokumentaatio; base erosion and profit shifting; beps; maakohtainen raportointi; country-by-country reporting; cbcr

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APA (6th Edition):

Huusko, P. (2018). Siirtohinnoitteludokumentaation uudistus : näkemyksiä maakohtaisen raportoinnin vaikutuksista . (Masters Thesis). Tampere University. Retrieved from https://trepo.tuni.fi/handle/10024/103969

Chicago Manual of Style (16th Edition):

Huusko, Petra. “Siirtohinnoitteludokumentaation uudistus : näkemyksiä maakohtaisen raportoinnin vaikutuksista .” 2018. Masters Thesis, Tampere University. Accessed April 05, 2020. https://trepo.tuni.fi/handle/10024/103969.

MLA Handbook (7th Edition):

Huusko, Petra. “Siirtohinnoitteludokumentaation uudistus : näkemyksiä maakohtaisen raportoinnin vaikutuksista .” 2018. Web. 05 Apr 2020.

Vancouver:

Huusko P. Siirtohinnoitteludokumentaation uudistus : näkemyksiä maakohtaisen raportoinnin vaikutuksista . [Internet] [Masters thesis]. Tampere University; 2018. [cited 2020 Apr 05]. Available from: https://trepo.tuni.fi/handle/10024/103969.

Council of Science Editors:

Huusko P. Siirtohinnoitteludokumentaation uudistus : näkemyksiä maakohtaisen raportoinnin vaikutuksista . [Masters Thesis]. Tampere University; 2018. Available from: https://trepo.tuni.fi/handle/10024/103969


Jönköping University

30. Zackrisson, Moa. BEPS åtgärdspunkt 7 : Krävs en förändring av OECD:s modellavtal enligt åtgärdspunkt 7 i BEPS åtgärdsplan, för att undvika erodering av länders skattebaser?.

Degree: Jönköping International Business School, 2015, Jönköping University

Subjects/Keywords: BEPS åtgärspunkt 7; OECD artikel 5

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APA (6th Edition):

Zackrisson, M. (2015). BEPS åtgärdspunkt 7 : Krävs en förändring av OECD:s modellavtal enligt åtgärdspunkt 7 i BEPS åtgärdsplan, för att undvika erodering av länders skattebaser?. (Thesis). Jönköping University. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-27096

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Zackrisson, Moa. “BEPS åtgärdspunkt 7 : Krävs en förändring av OECD:s modellavtal enligt åtgärdspunkt 7 i BEPS åtgärdsplan, för att undvika erodering av länders skattebaser?.” 2015. Thesis, Jönköping University. Accessed April 05, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-27096.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Zackrisson, Moa. “BEPS åtgärdspunkt 7 : Krävs en förändring av OECD:s modellavtal enligt åtgärdspunkt 7 i BEPS åtgärdsplan, för att undvika erodering av länders skattebaser?.” 2015. Web. 05 Apr 2020.

Vancouver:

Zackrisson M. BEPS åtgärdspunkt 7 : Krävs en förändring av OECD:s modellavtal enligt åtgärdspunkt 7 i BEPS åtgärdsplan, för att undvika erodering av länders skattebaser?. [Internet] [Thesis]. Jönköping University; 2015. [cited 2020 Apr 05]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-27096.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Zackrisson M. BEPS åtgärdspunkt 7 : Krävs en förändring av OECD:s modellavtal enligt åtgärdspunkt 7 i BEPS åtgärdsplan, för att undvika erodering av länders skattebaser?. [Thesis]. Jönköping University; 2015. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-27096

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

[1] [2] [3]

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