ATTENTION/WARNING - NE PAS DÉPOSER ICI/DO NOT SUBMIT HERE

Ceci est la version de TEST de DIAL.mem. Veuillez ne pas soumettre votre mémoire sur ce site mais bien à l'URL suivante: 'https://thesis.dial.uclouvain.be'.
This is the TEST version of DIAL.mem. Please use the following URL to submit your master thesis: 'https://thesis.dial.uclouvain.be'.
 

Tax avoidance of multinational enterprises through transfer pricing : the evolution of the battle against tax avoidance through transfer pricing and the impact of the new measures put in place

Wéber, Charlotte
(2023)

Files

WEBER_46032000_2023.pdf
  • Open access
  • Adobe PDF
  • 765.98 KB
Download
WEBER_46032000_2023_Annexes.pdf
  • Closed access
  • Adobe PDF
  • 962.72 KB
Download not available

Details

Supervisors
Lamensch, Marie
Faculty
Louvain School of Management
Degree label
Master [120] en sciences de gestion, à finalité spécialisée
Abstract
This thesis provides a review of the different measures introduced by international organizations, the European Union, and by national governments to battle against tax avoidance through transfer pricing. The evolution of the ongoing battle and the impact of the implemented measures is detailed. Raised questions and future areas of improvement are also discussed.

Citations

  • APA

Wéber, C. (2023). Tax avoidance of multinational enterprises through transfer pricing : the evolution of the battle against tax avoidance through transfer pricing and the impact of the new measures put in place. https://dial-mem.test.bib.ucl.ac.be/handle/2078.2/36005