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[{"key": "dc.contributor.advisor", "value": "Pellinen, Jukka", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Heiskanen, Eetu", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2022-06-08T05:34:56Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2022-06-08T05:34:56Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2022", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/81554", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Siirtohinnoittelun dokumentoinnissa tapahtui muutoksia vuonna 2017. BEPS 13 -toimenpiteen mukainen dokumentointi implementoitiin Suomen lains\u00e4\u00e4d\u00e4nt\u00f6\u00f6n vuoden 2017 alusta alkaen. Merkitt\u00e4vimm\u00e4t muutokset koskivat niin sanottua kolmiportaista l\u00e4hestymistapaa kansainv\u00e4listen yritysten siirtohinnoittelun dokumentoinnissa. Jatkossa kansainv\u00e4lisilt\u00e4 yrityksilt\u00e4 vaaditaan siirtohinnoittelun dokumentoinnissa maakohtainen raportti. \n T\u00e4ss\u00e4 tutkimuksessa tarkoituksena oli saada kattava k\u00e4sitys siirtohinnoittelun dokumentoinnista ja siit\u00e4, miten siirtohinnoitteluasiantuntijat kokevat siirtohinnoittelun dokumentoinnin muutokset BEPS 13 -toimenpiteen my\u00f6t\u00e4.\n Tutkimus toteutettiin kvalitatiivisena eli laadullisena tutkimuksena. Tutkimukseen ker\u00e4ttiin aineistoa haastattelemalla yhteens\u00e4 viitt\u00e4 eri veroasiantuntijaa, joista kaksi ty\u00f6skentelee Big 4 -yhti\u00f6iss\u00e4 ja kolme ty\u00f6skentelee Verohallinnossa. Haastattelut toteutettiin teema-haastatteluina. T\u00e4m\u00e4n tutkimuksen teoreettinen viitekehys muodostuu siirtohinnoitteluun liittyvist\u00e4 k\u00e4yt\u00e4nn\u00f6ist\u00e4, lains\u00e4\u00e4d\u00e4nn\u00f6st\u00e4 ja olennaisimmista k\u00e4sitteist\u00e4. Lis\u00e4ksi teoreettinen viitekehys muodostuu siirtohinnoittelun dokumentoinnista ja siirtohinnoittelun kolmiportaisesta mallista. \n Kansainv\u00e4lisi\u00e4 yrityksi\u00e4 koskevan BEPS 13 -toimenpiteen tarkoituksena on est\u00e4\u00e4 valtioiden v\u00e4lill\u00e4 tapahtuvaa perusteetonta voitonsiirtoa ja siit\u00e4 seuraavaa veropohjan rapautumista. Siirtohinnoittelun dokumentoinnin lis\u00e4\u00e4ntyvien vaatimusten tavoitteena on l\u00e4pin\u00e4kyvyyden lis\u00e4\u00e4minen ja veroviranomaisille kohdistetun paremman tiedonsaannin varmistaminen. \n Tutkimuksen tulosten perusteella BEPS 13 -toimenpiteen vaikutuksia ei voida viel\u00e4 pit\u00e4\u00e4 merkitt\u00e4vin\u00e4. Tutkimuksen keskeisen\u00e4 tuloksena muodostuu k\u00e4sitys siit\u00e4, ett\u00e4 hallinnolliset kulut ja dokumentointivelvollisen ty\u00f6m\u00e4\u00e4r\u00e4 ovat kasvaneet, ja veroviranomaisten tiedon-saanti vastaavasti parantunut, dokumentointi yhdenmukaistunut ja markkinaehtoperiaatteen noudattaminen lis\u00e4\u00e4ntynyt. \n Asiantuntijoiden mukaan siirtohinnoittelun dokumentointi on informatiivisempaa, mutta BEPS 13 -toimenpiteell\u00e4 ei ole asiantuntijoiden n\u00e4kemyksen mukaan juurikaan vaikutusta voitonsiirron ja veropohjan rapautumisen est\u00e4miseen.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Miia Hakanen (mihakane@jyu.fi) on 2022-06-08T05:34:56Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2022-06-08T05:34:56Z (GMT). No. of bitstreams: 0\n Previous issue date: 2022", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "93", "language": "", "element": "format", "qualifier": "extent", "schema": "dc"}, {"key": "dc.format.mimetype", "value": "application/pdf", "language": null, "element": "format", "qualifier": "mimetype", "schema": "dc"}, {"key": "dc.language.iso", "value": "fin", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "In Copyright", "language": "en", "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.subject.other", "value": "siirtohinnoittelun dokumentointi", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "BEPS 13 -toimenpide", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "BEPS 13 ja kansainv\u00e4lisen siirtohinnoittelun lis\u00e4\u00e4ntyv\u00e4n dokumentoinnin vaikutukset", "language": "", "element": "title", "qualifier": null, "schema": "dc"}, {"key": "dc.type", "value": "master thesis", "language": null, "element": "type", "qualifier": null, "schema": "dc"}, {"key": "dc.identifier.urn", "value": "URN:NBN:fi:jyu-202206083167", "language": "", "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Pro gradu -tutkielma", "language": "fi", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Master\u2019s thesis", "language": "en", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4 University School of Business and Economics", "language": "en", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4n yliopiston kauppakorkeakoulu", "language": "fi", 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