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Vederbörliga justeringar vid internprissättningsfrågor: Analys av om gällande rätt är tillfredställande för lösning av tvister som uppkommer till följd av justeringar av internprissättningar
Jönköping University, Jönköping International Business School, JIBS, Commercial Law.
2005 (Swedish)Independent thesis Advanced level (degree of Magister), 20 points / 30 hpStudent thesis
Abstract [en]

Today adjustments on the pricing of internal transactions between multinational enterprises can lead to economic double taxation for the involved companies. This circumstance will result in an obstacle for private enterprising on the international market. Rules regarding corresponding adjustments and the mutual agreement procedure, that is used to eliminate economic double taxation, are today not sufficient tools to achieve this purpose. Consequently, changes regarding these rules should be implemented.

The main reason for why economic double taxation is not put right is the competent authorities’ inability to reach a suitable solution for the dispute. This is essentially because the lack of time limit for the procedure and the lack of obligation for the authorities to reach a solution on the issue. These weaknesses should be attended to, if the procedure shall have a larger effect in the future.

Since it is not appropriate to introduce cogent rules for the competent authorities to solve the dispute between themselves other alternatives should be considered, as international arbitration procedure and an international tax court. Although an international tax court probably would be the most effective alternative in order to eliminate economic double taxation, the situation in the area of international taxation requires that the alternative concerning an international arbitration procedure initially should be considered.

Place, publisher, year, edition, pages
2005. , p. 60
National Category
Law (excluding Law and Society)
Identifiers
URN: urn:nbn:se:hj:diva-147OAI: oai:DiVA.org:hj-147DiVA, id: diva2:3847
Uppsok
samhälle/juridik
Examiners
Available from: 2005-06-27 Created: 2005-06-27

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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf