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Changes in Tax Regulation of Transfer Prices in Transnational Corporations in EU

Tuigunov, Artem LU (2022) NEKN01 20221
Department of Economics
Abstract
This work provides an overview of transfer pricing itself, how the tax regulation of transfer pricing has changed in EU and the analysis of changes in revenue and profits of 5 different Transnational corporations from Denmark. The analysis was made by looking into annual reports of these corporations for more than a decade and comparing the result with the time of introduction of BEPS plan and the Multilateral Instrument. It turned out that most of the corporations actually tried to hide their true profits, but the implementation of the actions above helped to reveal it. The constant need to improve the tax control over transfer prices on the part of the states gives practical significance to the work.
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author
Tuigunov, Artem LU
supervisor
organization
course
NEKN01 20221
year
type
H1 - Master's Degree (One Year)
subject
keywords
Taxation, transfer prices, tax regulation, BEPS Plan, Multilateral Instrument.
language
English
id
9102111
date added to LUP
2022-11-29 15:15:21
date last changed
2022-11-29 15:15:21
@misc{9102111,
  abstract     = {{This work provides an overview of transfer pricing itself, how the tax regulation of transfer pricing has changed in EU and the analysis of changes in revenue and profits of 5 different Transnational corporations from Denmark. The analysis was made by looking into annual reports of these corporations for more than a decade and comparing the result with the time of introduction of BEPS plan and the Multilateral Instrument. It turned out that most of the corporations actually tried to hide their true profits, but the implementation of the actions above helped to reveal it. The constant need to improve the tax control over transfer prices on the part of the states gives practical significance to the work.}},
  author       = {{Tuigunov, Artem}},
  language     = {{eng}},
  note         = {{Student Paper}},
  title        = {{Changes in Tax Regulation of Transfer Prices in Transnational Corporations in EU}},
  year         = {{2022}},
}