Impact of certain BEPS transfer pricing measures (in particular actions 8-10 & 13) on multinational enterprises' activities and structure
Heinen, Manuel
Promoteur(s) :
Schleck, Daniel
Date de soutenance : 3-sep-2019/10-sep-2019 • URL permanente : http://hdl.handle.net/2268.2/7514
Détails
Titre : | Impact of certain BEPS transfer pricing measures (in particular actions 8-10 & 13) on multinational enterprises' activities and structure |
Auteur : | Heinen, Manuel ![]() |
Date de soutenance : | 3-sep-2019/10-sep-2019 |
Promoteur(s) : | Schleck, Daniel ![]() |
Membre(s) du jury : | Rousseau, Arthur ![]() Ernst, Elodie ![]() |
Langue : | Anglais |
Mots-clés : | [en] base erosion and profit shifting (BEPS), Organisation for Economic Co-operation and Development (OECD), transfer pricing, intangibles, low value-adding intra-group services (LVAIGS), documentation, action 8-10, action 13. |
Discipline(s) : | Sciences économiques & de gestion > Comptabilité & audit |
Institution(s) : | Université de Liège, Liège, Belgique |
Diplôme : | Master en sciences de gestion, à finalité spécialisée en Financial Analysis and Audit |
Faculté : | Mémoires de la HEC-Ecole de gestion de l'Université de Liège |
Résumé
[en] In July 2017, the Organisation for Economic Co-operation and Development (OECD) issued the revised OECD transfer pricing guidelines for multinationals enterprises and tax administrations. This revised vision includes the amendments under actions 8-10 Aligning Transfer pricing Outcomes with Value Creation and on Action 13 regarding Transfer Pricing Documentation. Those actions lead to major amendments and to the incorporation of new sections in the transfer pricing guidelines, especially in chapter I, chapter II, chapter V, chapter VI and chapter VII.
Based on an analysis of the before-mentioned actions and on qualitative analysis, this master thesis aims at evaluating the impact of those actions on multinationals enterprises’ activities and structure and further examining the application and implementation of action 8-10 & 13 in the EU and especially in Belgium. The results of this dissertation suggest that transfer pricing guidelines have been strengthened but not all BEPS possibilities caused by gaps in transfer pricing guidelines have been closed. However, due to the complexity it seems to be rather impossible to fill all gips as the arms’ length principle on which transfer pricing is based is a legal fiction and appears to be dysfunctional in some cases. Though, there is currently no realistic alternative to the arms’ length principle meaning that the current guidance on transfer pricing leads to the best approximation of transfer pricing. Moreover, MNE willing to shift profits will probably always find ways to do so, much the same way as an ordinary kitchen knife can turn into a murder weapon in the hands of the wrong person.
Fichier(s)
Document(s)
![File](/static/img/item/file.png)
![Accès restreint Access](/static/img/item/file/pdf_lock.png)
Description:
Taille: 966.73 kB
Format: Adobe PDF
Citer ce mémoire
L'Université de Liège ne garantit pas la qualité scientifique de ces travaux d'étudiants ni l'exactitude de l'ensemble des informations qu'ils contiennent.