The Legal Protections of Multinational Enterprises in Double Taxation – Saudi Arabia As A Case Study.

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Outline
CHAPTER ONE: Introduction

1. Introduction
2. Double taxation
3. Multinational enterprises
4. Types of legal protections
5. Aim of the study
6. Study question
   CHAPTER TWO: The Saudi Vision 2030
7. Introduction to Saudi Vision 2030
8. Multinational enterprises in the Saudi vision 2030
9. Effect of the 2030 vision in the legal protection law
10. Multinational enterprises in double taxation through the Saudi vision 2030
    CHAPTER THREE: The International Law and The Legal
    Protections of Multinational Enterprises
11. Capital structure in multinational companies
12. Tax-efficient capital structure
13. The trade-off in tax-efficient capital structure
14. Multinational company structure and its financing structure.
15. How the law sees MNEs
16. Legal and business forms of MNE
17. The World Bank’s theory on the role of law as a determinant of FDI
18. Testing the dominant theory
19. Measuring the effectiveness of the legal system
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    CHAPTER FOUR: Double Taxation Treaties
20. Definition of taxation.
21. Theories that underpin international taxation and double tax treaties
22. Benefits of a double tax treaty….
23. Concept of double taxation
24. Universal tax treaties
25. Double Tax Treaties as a solution to international tax conflicts.
26. The emergence of international taxation.
27. Tax treaty model in KSA
    CHAPTER FIVE: The Details of Saudi Law/Policy for The Legal
    Protections of Multinational Enterprises
28. Intellectual Property Law
29. Competition Law
30. Legal protection for double taxation in the Saudi Stock Market…
31. Non-Gulf foreign ownership in Saudi Arabia
32. Anti-Corruption Laws
    CHAPTER SIX: The Application of International Rules to The
    Saudi Law and Impacts/Challenges Via Saudi 2030 Vision
33. Role of Taxation on Investment and Repatriation Decisions
    1.1 Investment
    1.2 Repatriation
34. Shortcomings of the current taxation system for multinational enterprises
35. Coordination of corporate taxation in
36. Decentralized presumptive taxation of transnational businesses
    CHAPTER SEVEN: Taxation of MNEs and International Transfer
    Pricing Issues
37. Transfer Pricing Issues and Profit Shifting
38. Associated Enterprises
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39. Arm’s Length Principle
40. Transfer Pricing Methodologies…
    4.1. The OECD Approved Methods
    4.2. Other
    4.3. Advance Pricing Agreements
    CHAPTER EIGHT: Conclusion
41. Conclusions and Recommendations
42. Summarizing the Entire Study
43. Recommendations for Further Research