Essays about: "Transfer Pricing Documentation"
Showing result 11 - 15 of 17 essays containing the words Transfer Pricing Documentation.
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11. Documentation within Transfer Pricing : A case study
University essay from IHH, FöretagsekonomiAbstract : Purpose: The overall purpose of this thesis is to provide an analysis of the effects of the documentation requirements on transfer pricing and provide a clearer picture of the documentation requirements in transfer pricing. Furthermore, the purpose is to analyze whether the chosen method of Superfos is adequate related to the new regulations. READ MORE
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12. Practical applicability of methods to determine the transfer price of intangibles
University essay from IHH, RättsvetenskapAbstract : This master’s thesis discusses and analyzes difficulties in transfer pricing methods’ applicability to intangibles. With basis from the OECD Transfer Pricing Guidelines and the U.S. regulations, this thesis investigates applicable methods in legislation, theory, recommendations, case law and how they are applied in practice. READ MORE
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13. Customs Valuation and Transfer Pricing : Two Sides of the Same Coin
University essay from IHH, RättsvetenskapAbstract : 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
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14. Kvalitativ analys av Holmen Skogs internprissättningsmodell
University essay from SLU/Dept. of Forest ProductsAbstract : Transfer pricing has attracted considerable interest among tax authorities in recent years. One of the reasons for this is that various countries have now begun to protect their own tax bases to a greater extent than they did in the past. READ MORE
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15. 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, RättsvetenskapAbstract : 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