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Title: Preus de transferència; funcionament i encaix en el dret tributari espanyol i internacional
Author: Hernández Pizarro, Julián
Tutor: Oliver Cuello, Rafael
Keywords: transfer pricing
tax law
Issue Date: Feb-2019
Publisher: Universitat Oberta de Catalunya (UOC)
Abstract: This paper refers to the resolution of a case study about transfer pricing which has been getting more relevance in the last years. I should point out that the importance in transfer pricing issues has been involving not only to the tax professional or scholars (i.e; tax specialist, accountants, financial managers or academics) but also to private institutions, States and International organization (i.e; OECD). Briefly, this practical case consists in analyzing three different jurisdictional options in Europe under the inquiry of an US Multinational Enterprise that has as a challenge to set up a new international tax structure in the European Union (EU) which should mainly be focus on transfer pricing. As a result of it the new settlement decided by the MNE should soundly face on changing international tax law that is starting being implemented by national States in EU. The three jurisdictions analyzed are Ireland, Luxembourg and Switzerland and because of none of them is new as a player regarding to international tax, I do my approach to them through of mainly Spanish jurisprudence. With this method of approaching I try to study them both from theoretically and jurisprudentially perspective as the final target of the case study in this paper is to get solid argumentation based on the current interpretation and implementation of tax law by courts. Regarding to the another part of this study, I try to show the strategy that should be followed by US MNE for avoiding a sanction of Spanish Tax Office because of some discrepancies in how some royalties were calculated by its Spanish subsidiary. In that case as well I follow the same methodology as above was described. Then both the setllement of the new international tax structure in EU and the strategy to avoid a sanction by Spanish Tax Office should be based on current judicial judgments in order to get a solid international law framework. And finally I draw some conclusions that can be useful in order to try to think about how the new international tax law is being faced by its key players; mainly corporations and law makers.
Language: Catalan
Appears in Collections:Treballs finals de carrera, treballs de recerca, etc.

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