Essays about: "Transfer Pricing Adjustments"

Showing result 1 - 5 of 12 essays containing the words Transfer Pricing Adjustments.

  1. 1. Impact of Transfer Pricing Adjustments on VAT Liabilities

    University essay from Lunds universitet/Juridiska institutionen

    Author : Anna Baranowska; [2016]
    Keywords : Transfer Pricing Adjustments; Transfer Pricing; VAT; taxable transactions; taxable amount; corporate income tax; indirect taxation; Law and Political Science;

    Abstract : The paper analyses whether different types of transfer pricing adjustments could have impact on VAT liabilities. It assesses different nature of adjustments (primary, secondary, corresponding, compensating) and whether they could be seen either as a separate taxable transaction from the VAT perspective or as an alternation of the taxable amount fot the VAT purpose. READ MORE

  2. 2. PE Threshold for Business Profits in E-Commerce Context-To what extent does the present Permanent Establishment threshold influence the taxation of Electronic Commerce cross-border transactions?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Petrit Ademi; [2014]
    Keywords : PE threshold; E-Commerce; Permanent Establishment; Article 5; Article 7; OECD; Source taxation; Business Profits; Law and Political Science;

    Abstract : Issues related to attribution of profits already exist in the traditional economic framework and are of a different nature, however these issues seem to become more bothersome in transactions conducted in e-commerce context, with an electronic economy. The matter is similar to the traditional economic problems in regard to transfer pricing adjustments; however these issues are much more complex due to the e-commerce nature, especially when considering the fact that multinational enterprises may gather data from different jurisdictions, and for different purposes, which makes the tracing of the source of the data highly complex. READ MORE

  3. 3. Transfer Pricing of Intangibles: A multi-case study of transfer pricing of intangibles within Swedish multinational manufacturing companies

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Axel Andersson; Jens Friedrich; [2013]
    Keywords : Transfer Pricing; Intangible Assets; Multinational Companies; Manufacturing Industry;

    Abstract : This paper investigates the determinants of transfer pricing of intangible assets within Swedish multinational manufacturing companies. A special focus is put on the interdependencies between the transfer pricing system and the operations. READ MORE

  4. 4. Key transfer pricing issues arising from the transfer of an ongoing concern : A comparison between the OECD TP Guidelines and the German and the U.S. legislations

    University essay from Högskolan i Jönköping/IHH, Rättsvetenskap

    Author : Daniel Sjöberg; [2013]
    Keywords : Transfer pricing; Business restructurings; transfer of an ongoing concern; goodwill; going concern value; synergies; valuation methods;

    Abstract : The purpose of this thesis is to analyse and compare the transfer pricing approaches held by the OECD, Germany and the United States when transferring an ongoing concern. The term “ongoing concern” in the OECD Transfer Pricing Guidelines is to be interpreted as very wide and to cover every case where a function is bundled with assets and risks. READ MORE

  5. 5. Possible VAT implications due to voluntary and involuntary transfer pricing adjustments in the EU

    University essay from Lunds universitet/Juridiska institutionen

    Author : Albin Klang; [2013]
    Keywords : Transfer Pricing; VAT; EU law; Tax law; Law and Political Science;

    Abstract : Value added tax and Transfer Pricing are two of the major areas of international tax law, as the former one uses a subjective price for the calculation of taxation and the latter one uses an objective price the two regimes seemingly lack interaction. There is however a possibility that an adjustment of the price used for Transfer Pricing purposes might have an effect on the VAT due. READ MORE