Essays about: "Transfer Pricing Adjustments"

Showing result 11 - 15 of 16 essays containing the words Transfer Pricing Adjustments.

1. 11. The Concept of Commensurate with Income : Retroactive adjustments and the arm's length standard

   University essay from IHH, Rättsvetenskap

   Author : Ingrid Borgström; Stefan Andersson; [2009]
   Keywords : transfer pricing; commensurate with income; arm s length standard; intangible property;

   Abstract : This master’s thesis deals with the transfer pricing of intangibles and focuses on the U.S. standard commensurate with income. This standard has been accused of being incompatible with the overriding principle of transfer pricing, the arm’s length standard, and is not endorsed by the OECD. READ MORE

3. 12. Customs Valuation and Transfer Pricing : Two Sides of the Same Coin

   University essay from IHH, Rättsvetenskap

   Author : Maria Malm; [2009]
   Keywords : customs value; transfer pricing; arm’s length principle; valuation method; transaction value; related party; price adjustment;

   Abstract : The purpose of this master’s thesis is to examine and analyse how a transfer pricing adjustment is made and how related parties should handle price adjustments from a customs perspective in Sweden. The examination includes describing the valuation methods available for transfer pricing and customs valuation with regards to related parties. READ MORE

4. 13. China - The new Corporate Income Tax Law and its effect on Transfer Pricing : and in particular the issue of documentation requirements

   University essay from IHH, Rättsvetenskap

   Author : Ida Hansen; Viktoria Lin; [2008]
   Keywords : Transfer pricing; China; documentation requirement; international taxation; income tax; multinational enterprises; Internprissättning; Internationell företagsbeskattning; multinationella koncerner; dokumentationskrav; Kina;

   Abstract : China has had a remarkable development since the late 1970s, when the Chinese government started opening up its internal market for the outside world. The Chinese legislation and the legal system itself have been developing rapidly to adapt to the new economic environment, however not without complications. Many uncertainties still remain. READ MORE

5. 14. Värdet av tystnad : en värderingsstudie över Upplands Väsbybornas betalningsvilja för reducerat flygbuller

   University essay from SLU/Dept. of People and Society

   Author : Josefin Asséhn; [2006]
   Keywords : hedonisk prissättning; buller; tystnad;

   Abstract : Since the spring 2003 the tenant-owner home association the Terrace in Upplands Väsby municipality lies straight under the approach route to Arlanda Airport’s new third landing chute. Noise levels of over 70 dB have been measured in the area, which exceeds National Board of Housing’s, values for traffic noise at a terrace in connection to housing. READ MORE

6. 15. The Implications of the Arbitration Convention : A step back for the European Community or a step forward for elimination of transfer pricing related double taxation?

   University essay from IHH, Rättsvetenskap

   Author : Andreas Bernath; [2006]
   Keywords : International tax law; Transfer pricing; Arbitration Convention;

   Abstract : It was assumed in the mid 1990s that 60% of all global trade took place within a group of enterprises. With increased globalisation leading to an increase in mergers and acquisitions this figure is most likely higher. Thus intra-company and intra-group transactions form a major part of business. READ MORE