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Secondary Transfer Pricing Adjustments: Interpretation Challenges within the EU and International Perspectives

Falendysh, Andrii LU (2021) HARN60 20211
Department of Business Law
Abstract
This master thesis elaborates on the issues of the secondary transfer pricing adjustments that are common yet not regulated in an efficient manner by the states. The core problem of the double taxation issues to follow is the unwillingness of the states to accept the administrative tax decisions of each other in such sensitive fields as transfer pricing. Even though the primary and correlative transfer pricing adjustments are addressed within the framework of the international tax instruments (such as the OECD MC), no common ground is developed with respect to the secondary transfer pricing adjustments. This, in turn, contributes to the development of the interpretation issues in terms of the payments underlying the secondary transactions... (More)
This master thesis elaborates on the issues of the secondary transfer pricing adjustments that are common yet not regulated in an efficient manner by the states. The core problem of the double taxation issues to follow is the unwillingness of the states to accept the administrative tax decisions of each other in such sensitive fields as transfer pricing. Even though the primary and correlative transfer pricing adjustments are addressed within the framework of the international tax instruments (such as the OECD MC), no common ground is developed with respect to the secondary transfer pricing adjustments. This, in turn, contributes to the development of the interpretation issues in terms of the payments underlying the secondary transactions (quasi-transactions to arise after the secondary transfer pricing adjustment was made). (Less)
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author
Falendysh, Andrii LU
supervisor
organization
course
HARN60 20211
year
type
H1 - Master's Degree (One Year)
subject
keywords
tax law, transfer pricing, secondary transfer pricing adjustments, interpretation, PSD, parent-subsidiary directive, OECD MC, constructive dividends, constructive interest, constructive capital injection, secondary transaction
language
English
id
9049394
date added to LUP
2021-06-08 11:27:48
date last changed
2021-06-08 11:27:48
@misc{9049394,
  abstract     = {{This master thesis elaborates on the issues of the secondary transfer pricing adjustments that are common yet not regulated in an efficient manner by the states. The core problem of the double taxation issues to follow is the unwillingness of the states to accept the administrative tax decisions of each other in such sensitive fields as transfer pricing. Even though the primary and correlative transfer pricing adjustments are addressed within the framework of the international tax instruments (such as the OECD MC), no common ground is developed with respect to the secondary transfer pricing adjustments. This, in turn, contributes to the development of the interpretation issues in terms of the payments underlying the secondary transactions (quasi-transactions to arise after the secondary transfer pricing adjustment was made).}},
  author       = {{Falendysh, Andrii}},
  language     = {{eng}},
  note         = {{Student Paper}},
  title        = {{Secondary Transfer Pricing Adjustments: Interpretation Challenges within the EU and International Perspectives}},
  year         = {{2021}},
}