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How are the tax authorities responding to BEPS actions 8 to 10 and what are the effect of BEPS on transfer pricing? The example of Luxembourg

Georges, Guillaume
(2017)

Files

GuillaumeGEORGES_37561100_2017.pdf
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Details

Supervisors
Gérard, Marcel
Faculty
Louvain School of Management
Degree label
Master [120] en sciences de gestion
Abstract
After all the recent scandals that have dominated the headlines in the press during the last years, the OECD decided to react by releasing a 15 action plan against Base Erosion and Profit Shifting. This achievement is tremendous and the impacts are yet to be determined. They are expected to change the way companies respond to fiscal challenges This thesis has as objective to understand and analyze the impacts of the actions that concerns transfer pricing. Furhtermore, through the case of Luxembourg, the thesis will measure the practical impacts of BEPS on multinationals groups using intra-group transactions.