BEPS är ett projekt påkallat av G20 som bedrivs i OECD:s regi. Projektet syftar till att förhindra erosion av nationers skattebaser, på grund av upplägg där vinster genom koncerninterna transaktioner flyttas till länder med låg beskattning. Denna uppsats behandlar specifikt BEPS action 8, vilken rör interprissättning av immateriella tillgångar. Syftet med uppsatsen är att utreda om OECD:s rapport angående BEPS action 8 ger förutsättningarna för att uppfylla, de i rapporten angivna målen, samt vilka problem som kan påverka måluppfyllelsen. Målet med BEPS action 8 är att se till att internprissättning av immateriella tillgångar, inte används för att separera beskattningsbara inkomster från värdeskapande aktiviteter. Därmed fokuserar BEPS action 8 på att se till att utförande av funktioner, användande av tillgångar och risktagande kompenseras på ett korrekt sätt, då detta anses bidra till värdeskapande. Därmed ska BEPS action 8 se till att bolag inte kompenseras endast på grund av att de är den legala ägaren av immateriella tillgångar. Transaktioner innehållande immateriella tillgångar ska prissättas med den metod som ger det mest tillförlitliga priset. Vid sidan av de traditionella prissättningsmetoderna medger OECD i rapporten, användandet av alternativa prissättningsmetoder baserade på exempelvis ekonomiska beräkningar. Uppsatsförfattarna anser att det trots uttalade problem finns förutsättningar att uppnå uppsatta mål. Detta på grund av ökade möjligheter till vinstallokeringar baserade på bidragande till värdeskapande. Den kritik som uppsatsförfattarna presenterar baseras på en risk för en ökad börda och osäkerhet för koncerner då bedömningarna vad som krävs för att skapa värde, är subjektiv och även på grund av den osäkerhet som uppstår vid tillämpningen av alternativa prissättningsmetoder. / BEPS is an OECD project, initiated by G20. The purpose of the project is to prevent base erosion and profit shifting through tax structures where profits are shifted to low tax jurisdiction. More specifically this thesis addresses BEPS action 8 and its work on transfer pricing aspects of intangibles. The purpose of this thesis is to investigate if the prerequisites exist to achieve the stated goals within action 8 and also to investigate problems that can affect the achievements. The goals of OECD with action 8 are ensure that transfer pricing of intangibles is not used to separate taxable income from the value creation activities. To achieve this OECD wants to ensure that the performance of functions, the use of assets and risk-taking is compensated since this is deemed to create value. Therefore OECD sets out to ensure that companies are not compensated only because of the fact that they are the legal owner of an intangible asset. Transactions with intangible assets shall be priced with the transfer pricing method that results in the most reliable arm’s length price. In addition to the traditional transfer pricing methods OECD states that alternative methods can be used if they result in the most reliable arm’s length price. The authors of this thesis consider that prerequisites exist to achieve the stated goals within BEPS action 8. This is primarily based on increased possibilities to ensure that profit allocations are made based on value creation. The criticism that the authors presents is based on the risk of increased burdens and an increased insecurity for MNEs since the assessments regarding what MNEs need to create value is subjective. Criticism is also based on the insecurity that arises when the alternative transfer pricing methods are used.

Till följd av att Skatteverket hade uppmärksammat problematiken med skatteplanering med ränteavdrag, så kallade räntesnurror, infördes de första svenska ränteavdragsbegränsningsreglerna för koncerninterna lån för företag i intressegemenskap år 2009. Dessa regler var inspirerade av motsvarande ränteavdragsbegränsningsregler i Nederländerna. På grund av att skatteplaneringen fortsatte, utvidgades de svenska ränteavdragsbegränsningsreglernas tillämpningsområde år 2013. Det har dock visat sig att på grund av nuvarande utformning och tillämpningsområde av 2013 års svenska regler, medför reglerna både tillämpningsproblem och fortsatt skatteplanering. Denna uppsats syftar till att undersöka utfallet av att införa liknande regler som nederländska ränteavdragsbegränsningsregler i Sverige, i nuvarande svenska ränteavdragsbegränsningsreglers ställe, för att analysera vilket av dessa regelverk som bäst uppfyller ändamålet med de svenska ränteavdragsbegränsningsreglerna. Uppsatsen visar att det finns både likheter och skillnader, i såväl utformningen som i tilllämpningsområdet, mellan de svenska och de nederländska ränteavdragsbegränsningsreglerna. Det framgår av uppsatsen att skillnaderna inte i varje bestämmelse i det nederländska regelverket leder till en möjlig lösning på den kvarstående problematiken med de svenska ränteavdragsbegränsningsreglerna. Författaren anser att en blandad tillämpning av några nuvarande svenska bestämmelser och vissa bestämmelser lika de nederländska bäst skulle uppfylla ändamålet med de svenska ränteavdragsbegränsningsreglerna. / Due to the fact that the Swedish tax authority had paid attention to the issues concerning tax avoidance with the use of interest deduction, the first Swedish rules on interest deduction limitations on intra-group loans were introduced for associated companies in 2009. These rules were inspired by the equivalent Dutch rules on interest deduction limitations. Since the tax avoidance continued, the scope of the Swedish interest deduction limitation rules were extended in 2013. However, it has been shown that due to the formulation and the scope of the current Swedish rules, the legislation causes both interpretation issues and continuing tax avoidance. This thesis aims at examining the outcome of introducing similar rules as the Dutch interest deduction limitation rules in Sweden, instead of the current Swedish legislation, in order to analyze which of these legislations that better fulfills the purpose of the Swedish rules on interest deduction limitations. The thesis shows that there are both similarities as well as differences, with regards to both the formulation and the scope, between the Swedish and the Dutch rules on interest deduction limitations. It appears in the thesis that the differences in every provision of the Dutch legislation do not provide a possible solution to the remaining issues with the Swedish rules on interest deduction limitations. The author of the thesis considers a mixed application, containing some current Swedish provisions and some selected provisions similar to the Dutch provisions, to better fulfill the purpose of the Swedish rules on interest deduction limitations.

Estate planning is an important exercise aimed at increasing, preserving and protecting assets during a person's lifetime and providing for the disposition and continued utilisation of these assets after his death. The minimisation of estate duty, however, often dominates the motivation behind estate planning and many of the tools, structures and techniques used as part of the estate planning exercise are aimed at reducing or avoiding estate duty. One of these tools is the trust. In the 2010 Budget Review National Treasury suggested that taxes upon death should be reviewed. Such review may result in estate duty being abolished. Should this happen, the motivation behind many estate plans will dissipate and many estate plans that mainly focussed on estate duty will become ineffective. The question that comes to mind is whether trusts have a future as estate planning tools. Estate planning involves many different objectives and many of these objectives can be achieved through the use of trusts. Trusts have multiple benefits and only if a trust was set up solely to reduce or avoid estate duty, will such trust become superfluous. When looking at the use of trusts in countries that do not levy estate duty (such as Australia, Canada and New Zealand), it is clear that trusts remained useful and popular in these countries even after estate duty had been abolished. This is a strong indication that trusts have a future in South Africa and that the abolishment of estate duty will not affect the usefulness and popularity of trusts. / Thesis (M.Com. (South African and International Taxation))--North-West University, Potchefstroom Campus, 2012.

Estate planning is an important exercise aimed at increasing, preserving and protecting assets during a person's lifetime and providing for the disposition and continued utilisation of these assets after his death. The minimisation of estate duty, however, often dominates the motivation behind estate planning and many of the tools, structures and techniques used as part of the estate planning exercise are aimed at reducing or avoiding estate duty. One of these tools is the trust. In the 2010 Budget Review National Treasury suggested that taxes upon death should be reviewed. Such review may result in estate duty being abolished. Should this happen, the motivation behind many estate plans will dissipate and many estate plans that mainly focussed on estate duty will become ineffective. The question that comes to mind is whether trusts have a future as estate planning tools. Estate planning involves many different objectives and many of these objectives can be achieved through the use of trusts. Trusts have multiple benefits and only if a trust was set up solely to reduce or avoid estate duty, will such trust become superfluous. When looking at the use of trusts in countries that do not levy estate duty (such as Australia, Canada and New Zealand), it is clear that trusts remained useful and popular in these countries even after estate duty had been abolished. This is a strong indication that trusts have a future in South Africa and that the abolishment of estate duty will not affect the usefulness and popularity of trusts. / Thesis (M.Com. (South African and International Taxation))--North-West University, Potchefstroom Campus, 2012.

極端之租稅規避活動可能導致較高之受查、受罰與聲譽風險。又由一企業之經營策略，可觀察該企業決定如何於選定市場中競爭，且部分上展現了該企業承擔風險與不確定性之意願。因此企業願意承受之風險越高，可能亦較願意從事較激進之租稅規避活動。亦即研究一企業之策略決策，就某種程度而言應可反映企業之租稅規避程度。此外，企業之治理單位，例如：董事會，於企業策略選擇扮演重要角色，因此，分析組織之公司治理特性亦應有助於解釋其租稅規避程度之高低。 針對2001至2011年台灣上市櫃公司實證結果，本研究得到以下結論：(1) 相對於採攻擊者策略之企業，採防禦者策略之企業之有效稅率偏高，表示其從事較低程度之租稅規避活動。(2) 組織之帳面有效稅率顯著受到董監席次控制比例、董監持股比率及經理人持股等三項本研究所採董事會特性為主之公司治理變數所影響。 / A firm’s choice of business-level strategy are likely to determine the level of tax avoidance because the firm strategies are, in part, based on a firm’s willingness to deal with risk and uncertainty. In addition, a firm’s board of directors is influential toward a firm’s major business strategies. Since a firm’s strategies are based on its intent to deal with risks, the choice made by the firm may be able to represent its governance unit’s willingness to bear risks. Therefore, this paper examines to what extent a Taiwanese firm’s business-level strategy and corporate governance characteristics affect its level of tax avoidance. This paper finds that defender firms tend to engage in less tax avoidance than prospector firms, as demonstrated by higher book effective tax rates. This paper also finds that firms with higher voting power hold by the ultimate controlling owner within the board of directors and supervisors tend to have higher book effective tax rates, which suggests lower level of tax avoidance activities. On the contrast, those firms with directors, supervisors, and managers holding more share interests tend to have a lower book effective tax rate, which indicates the firm engages in more tax avoidance activities.

This thesis consists of four independent essays grouped in two parts. The first part analyzes the possibility and duration of a Pareto-improving pension reform. The second part considers some economic issues related to the tax avoidance activities. The possibility and duration of a Pareto-improving pension reform.Many countries face large problems in supporting current pay-as-you-go pension systems arising from demographic changes leading to the situation when returns on capital exceed population growth. Inefficiency arises from implicit taxation on pension contributions. In a closed economy, it is even more destructive due to its negative impact on savings and capital accumulation. Although the transition to a fully funded system is a great improvement of the economy, its implementation entails several difficulties if Pareto-efficiency is required. The first essay, “The Possibility of a Pareto Improving Pension Reform in a Heterogeneous Economy”, demonstrates that Pareto-improving transitions from pay-as-you-go to fully funded pension systems nearly always exist. To demonstrate this, I classify existing theoretical results according to the type of reformed economy, the form of pension benefits, and the policy instruments used during the transition. Then, I show that intergenerational heterogeneity should no longer be considered as an obstacle when implementing Pareto-improving pension reforms. To maintain redistributive or insurance mechanisms supported by pay-as-you-go systems, I propose to replace inefficient social security with redistributive tax and transfer payments inside one generation. This would save the economy from the inefficiency related to the implicit taxes on pension contributions imposed by pay-as-you-go systems. The second essay, “Designing Optimal Pareto Improving Pension Reforms: A More Distorted Economy Can be Reformed Faster”, investigates the optimal Pareto-improving debt-financed transition from pay-as-you-go to fully funded pension systems. In particular, I examine the relationship between key parameter values characterizing the preferences, the technology and the size of the initial system, and the necessary time for a Pareto-improving transition. My finding is that a more distorted economy can be reformed faster. This result gives an additional explanation to the success of the Chilean reform, where an initial pay-as-you-go system was the largest and, at the same time, the most distorting.An Economy with Clever Tax Avoidance Providers.In the third essay “The Importance of Income Distribution for the Price of the Tax Avoidance Service”, I design a model with a clever tax avoidance provider, who maximizes a profit by setting the price for the tax avoidance services. Therefore, the price for the tax avoidance service is endogenously defined. In that setup, the change in income distribution is not less important than changes in the tax code, which together are responsible for the tax avoidance demand. The model has a wide range of applications. In particular, I analyze the relation between inequality and the collection of tax revenue. The paper shows that tax revenue as a percentage of GDP might grow with inequality when the tax code is not significantly changed. Moreover, higher inequality implies lower marginal cost of additional revenue. This assay also considers tax base broadening, providing examples where this leads to a reduction in tax revenue.In the fourth essay, “ Tax Avoidance as a Reason for Secession”, I provide an additional explanation for the intentions to secede related to expected changes in the tax codes after the ''break down of a nation''. To demonstrate my points, I use a tax avoidance model designed in the third essay, where active tax avoidance providers make a decision about the price and quantity of their services. Secession gives the avoidance provider the option of setting different prices in separate regions.  As a consequence, the price for the tax avoidance service may fall in the poorer region and the elite of this region would be able to avoid the tax, which is impossible in union. Moreover, regional separation may lead to tremendous changes in the shape of income distribution, forcing new governments to change the tax codes. Thus, the government of the richer region may reduce tax rates in order to enlarge the tax revenue collection. To avoid a breakdown of the state, the government should reduce inefficient spending and tax duties. Promoting democracy or increasing the political influence of poor households may reduce the tendency to separate. / Diss. Stockholm : Handelshögskolan, 2002

Diss. Stockholm : Handelshögskolan, 2002.

Syfte: Företagens sociala ansvar diskuteras alltmer frekvent och CSR har vuxit fram som en viktig fråga för företagen och dess intressenter. Som en respons på detta har frågan kring företagens ansvar att betala skatt också lyfts fram som en del i det sociala ansvaret. Då tidigare studier visat på motstridiga resultat har det diskuterats om företagets lönsamhet har någon påverkan på sambandet mellan CSR och skatteundandragande, och att denna modererande variabel kan vara en orsak till de tidigare motstridiga resultaten. Syftet med denna studie är därför att undersöka om företagets lönsamhet har någon påverkan på sambandet mellan CSR och skatteundandragande, baserat på företag på den europeiska marknaden. Metod: Studien använder en positivistisk forskningsfilosofi med en hypotetisk-deduktiv ansats. Studien har en kvantitativ forskningsstrategi och en longitudinell design som genomförts med data över tio år på 460 publika europeiska företag, för åren 2007-2016. Studien bygger på sekundär data från databasen Thomson Reuters Datastream. Data har analyserats i statistikprogrammen SPSS och STATA. Resultat & slutsats: Studiens resultat ger bevis på att lönsamheten har en viss modererande effekt på sambandet mellan CSR och skatteundandragande. Företag som visar på en hög lönsamhet visar istället på ett större positivt samband mellan CSR och skatteundandragande, vilket tyder på att de ser skatt och CSR som två åtskilda aktiviteter. Resultatet gällande olika institutionella strukturers påverkan på sambandet, visar att det finns skillnader beroende på vilken institutionell struktur företaget befinner sig inom. Studiens slutsats är därför att lönsamheten har en modererande effekt på sambandet mellan CSR och skatteundandragande, samt att lönsamma företag visar större tendenser för skatteundandragande aktiviteter än mindre lönsamma. Examensarbetets bidrag: Studien bidrar till den empiriska forskningen för europeiska företag, gällande sambandet mellan CSR och skatteundandragande. Den bidrar även till att öka den empiriska forskningen på ämnesområdet samt huruvida företagets institutionella tillhörighet påverkar ovan nämnda samband. Resultatet bidrar med värdefull teoretisk information till den motstridiga forskningen gällande sambandet mellan CSR och skatteundandragande. Förslag till fortsatt forskning: Ett förslag till fortsatt forskning är att använda andra mått för skatteundandragande, då begreppet anses vara så brett. Ytterligare ett förslag är att utföra en liknande studie där CSR delas utifrån dess olika dimensioner för att se om det finns skillnader mellan dem. Ur ett populationsperspektiv finns det ett gap gällande den globala forskningen, ett förslag är därför att genomföra en liknande studie, där börsnoterade bolag från hela världen inkluderas. Där företagen sedan fördelas utifrån den institutionella struktur som de tillhör, för att analysera resultatet utifrån institutionell nivå i ett globalt perspektiv. / Aim: Companies social responsibility has been discussed more frequently and CSR has grown to be an important question for companies and their stakeholders. As a response to this the question regarding companies’ responsibility to pay tax has also been lifted as a part of their social responsibility. Earlier studies has showed contradictory results regarding the relation between CSR and tax avoidance, and arguments regarding companies results has emerged as an moderating variable to the relation. The purpose of this study is to examine the correlation between CSR and European companies’ effective tax rate, and if the influence of profitability has any effect on this relation. Method: The study is assumes a positivistic research philosophy with a hypothetical-deductive approach. The study has a quantitative strategy and a longitudinal design, implemented with ten-year data of 460 public European companies, for the time period 2007-2016. The study is based on secondary data from the database Thomson Reuters Datastream. The data has been analyzed in two statistical programs, SPSS and STATA. Result & Conclusions: The result of the study gives some evidence that profitability has a moderating effect on the relationship between CSR and tax avoidance. Companies that has high profitability shows a greater positive relationship between CSR and tax avoidance, which indicates that they view tax and CSR as substitutes or as two opposite activities. The result regarding different institutions influence on this relationship, shows that there are differences depending in which institution the company is located. The conclusion from this study is therefore that profitability have a proven moderating effect on the relationship between CSR and tax avoidance, companies with high profitability does show greater tendencies to use more tax avoidance when their CSR-activities are higher, then does companies with less profitability. Contribution of the thesis: The study contributes to the empirical research for European companies, regarding the relationship between CSR and tax avoidance. It also contributes to the empirical research in this area of research, and whether or not the companies sectorial or institutional belonging effect the relationship between CSR and tax avoidance. The result contributes with valuable theoretical information to the contradictory research regarding the relationship between CSR and tax avoidance. Suggestions for future research: One suggestion for future research is to use other measurements for tax avoidance, when the description of tax avoidance is so wide. Another suggestion is to do a similar study where CSR is divided into its separate dimensions to see if there is differences between them, regarding the relation towards tax avoidance. From a population perspective there is a gap regarding the global research on this subject, one suggestion is therefore to perform a similar study, where public companies from all over the world is included. Then group the companies depending on which institution the belong to, to analyse the results from an institutional level from a global perspective.

The author analyzes a very important issue such as illegitimate tax avoidance. He begins by explaining the content of the concept of illegitimate tax avoidance, and also he points out the differences with other concepts like tax evasion and tax planning. Then, he comments the debate on the use of legal figures which doesn’t belong to Tax Law, in order to solve issue of illegitimate tax avoidance. Finally, he explains the scope and the application of the Peruvian general anti-avoidance rule stipulated in the Peruvian Tax Code. / El autor analiza un tema de suma importancia como es el de la elusión fiscal. Se comienza esclareciendo el contenido del concepto de elusión, diferenciándolo de otros conceptos como la evasión fiscal y la economía de opción. Luego, pasa a recoger y comentar el debate en torno al uso de figuras ajenas al Derecho Tributario para dar solución al problema de la elusión fiscal. Finalmente, pasa a explicar el alcance y aplicación de la cláusula general antielusiva peruana estipulada en la norma XVI del Título Preliminar del Código tributario.

In this paper, the author analyzes the problematic of the aggressive tax planning, due to the lack of coherence between the tax rules of the different States and indicates the way in which the transfer pricing rule should be applied. Also, he analyzes the regulation of the anti-avoidance provision in the Tax Code and criticizes how the Supreme Court applies this anti-avoidance provision and the reasoning of the Tax Court to derive legal effects based on the economic content. / En el presente artículo, el autor analiza la problemática de la planificación fiscal agresiva, debido a la falta de coherencia entre las normas tributarias de los distintos Estados y señala la manera en que debe aplicarse la norma de precios de transferencia. Asimismo, analiza la regulación de la norma anti-elusiva en el Código Tributario y realiza una crítica respecto a cómo la Corte Suprema aplica esta norma anti-elusiva y el razonamiento del Tribunal Fiscal para derivar efectos jurídicos sobre la base del contenido económico.