Zoekresultaten

… Methods of corporate tax avoidance…………………………………………………………..15 2.2.1 Debt allocation and earnings stripping………………………………………………………15 2.2.2 Transfer Pricing……………………………………………………………………………...15 2.2.3 Contract manufacturing……………………………………………………………………...18 2.2.4 Check the box and hybrids…………………………………………………………………..18 2.2.5 Foreign tax credits and the existence of cross-crediting…………………………………….19 2.3 Prevalent policy concerns of the United States associated with the taxation of multinational … Apple’s cost-sharing agreements and connected transfer pricing practices to avoid U.S. taxation…………………………………………………………………………………………….27 3.1.5 Exploiting “tax loopholes” with the aim of avoiding U.S. taxes on foreign income………..29 3.1.6 Adopting the check-the-box regime…………………………………………………………30 3.1.7 The conversion of passive income into active income through the adoption of the check-the- box regime…………………………………………………………………………………………30 3 3.1.8 Other loopholes in the avoidance of Subpart F … the existence of so- called “cost sharing agreements”, where different associates are partly responsible for the cost, further complicates the problem. In the situation where a parent company already partially developed an intangible, the problem of “buy-in payments” is significant. 56 J.G. Gravelle, Tax Havens: International Tax Avoidance and Evasion, Congressional Research Service (CRS), January 23, 2013, pp. 10-11 57 Internal Revenue Code, IRC, Section 482 58 Joint Committee on Taxation, …

… we have been delighted to see the enthusiasm with which the UM community and our international partners have returned to having face-to-face interactions at Maastricht University Campus Brussels. We are steadily returning to business as usual. Even as online and hybrid interactions are here to stay, especially during smaller meetings, we have witnessed that regular face-to-face interactions are irreplaceable. Our Brussels trips study for UM students, executive courses, doctoral trainings, research … years to come. Help us help you! 6 5. Activity overview 7 This academic year was marked by a gradual return to face-to-face activities. Campus Brussels hosted and supported close to 90 events among which executive courses, study trips, research workshops, policy conferences and networking events organised by the UM community. Though there is room to reach pre-pandemic activity levels in quantitative terms, this academic year’s activities have been qualitatively more high-level and … Mody introduces NanoBubbles, his ERC project on correcting wrong scientific records, are an effective and long-lasting dissemination tool. Campus Brussels records and edits these videos for UM researchers that organise events there. For more details, check the Meet the Researcher webpage. Connect Research Network Meet UM researchers at UM Campus Brussels CELL Foundation Project UNUMERIT CELL Foundation is working towards the reduction of divisive stereotypes in primary and secondary school …

… we have been delighted to see the enthusiasm with which the UM community and our international partners have returned to having face-to-face interactions at Maastricht University Campus Brussels. We are steadily returning to business as usual. Even as online and hybrid interactions are here to stay, especially during smaller meetings, we have witnessed that regular face-to-face interactions are irreplaceable. Our Brussels trips study for UM students, executive courses, doctoral trainings, research … years to come. Help us help you! 6 5. Activity overview 7 This academic year was marked by a gradual return to face-to-face activities. Campus Brussels hosted and supported close to 90 events among which executive courses, study trips, research workshops, policy conferences and networking events organised by the UM community. Though there is room to reach pre-pandemic activity levels in quantitative terms, this academic year’s activities have been qualitatively more high-level and … Mody introduces NanoBubbles, his ERC project on correcting wrong scientific records, are an effective and long-lasting dissemination tool. Campus Brussels records and edits these videos for UM researchers that organise events there. For more details, check the Meet the Researcher webpage. Connect Research Network Meet UM researchers at UM Campus Brussels CELL Foundation Project UNUMERIT CELL Foundation is working towards the reduction of divisive stereotypes in primary and secondary school …

… we have been delighted to see the enthusiasm with which the UM community and our international partners have returned to having face-to-face interactions at Maastricht University Campus Brussels. We are steadily returning to business as usual. Even as online and hybrid interactions are here to stay, especially during smaller meetings, we have witnessed that regular face-to-face interactions are irreplaceable. Our Brussels trips study for UM students, executive courses, doctoral trainings, research … years to come. Help us help you! 6 5. Activity overview 7 This academic year was marked by a gradual return to face-to-face activities. Campus Brussels hosted and supported close to 90 events among which executive courses, study trips, research workshops, policy conferences and networking events organised by the UM community. Though there is room to reach pre-pandemic activity levels in quantitative terms, this academic year’s activities have been qualitatively more high-level and … Mody introduces NanoBubbles, his ERC project on correcting wrong scientific records, are an effective and long-lasting dissemination tool. Campus Brussels records and edits these videos for UM researchers that organise events there. For more details, check the Meet the Researcher webpage. Connect Research Network Meet UM researchers at UM Campus Brussels CELL Foundation Project UNUMERIT CELL Foundation is working towards the reduction of divisive stereotypes in primary and secondary school …

… ☐ Not applicable If previous approval has been sought, please attach the corresponding letter of opinion from the respective ethics committee within your application submission (whether or not it was approved). Please ensure to tick the corresponding check-box about documents included in your application. SECTION 1: GENERAL INFORMATION 1. Who will conduct this research? In addition to the PI indicated above, please list any EXECUTIVE researchers and what research activities they will be involved in … to an identified or identifiable natural person (‘data subject’). An identifiable natural person is one who can be identified, directly or indirectly , by reference to an identifier such as a name, an identification number, location data, or an online identifier; or to one or more factors specific to the physical, physiological, genetic, mental, economic, cultural or social identity of that natural persons. This means that identification is not only limited to direct means (e.g. name, ID … Question 15 for a definition of anonymization vs pseudonymisation) These prompts are adapted from the Utrecht University Data Privacy Handbook ( https://utrechtuniversity.github.io/dataprivacyhandbook/personal-data-assess.html ). If any of these are checked, please ensure that you include a (draft) Data Management Plan and/or GDPR Registry form with this application. Consult your Data Steward to produce this. 9. GDPR Special categories: Please indicate if you plan to process data that may reveal …