publication . Master thesis . 2017

Transfer Pricing - OECD's intangible ownership provisions in light of the BEPS Project.

Hamnes, Benjamin Jacobsen;
Open Access Norwegian
  • Published: 05 Jul 2017
  • Publisher: The University of Bergen
  • Country: Norway
Abstract
Oppgaven omhandler OECDs oppdaterte internprisingsretningslinjer fra BEPS-prosjektet, som medfører endrede begrensninger i rettslig eiers rett til residualoverskudd fra en selvutviklet immateriell eiendel.
Subjects
free text keywords: Mastergrad, 737102, Internprising, OECD, BEPS, Internasjonal skatterett
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