Essays about: "Transfer Pricing"

Showing result 11 - 15 of 80 essays containing the words Transfer Pricing.

  1. 11. How do Unilateral APAs overcome the issues of legitimate expectations, tax transparency and state aid in the European Union?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Jessica Cuanita; [2015]
    Keywords : principle of legality; advance pricing agreements; legitimate expectations; tax transparency; unilateral APA; state aid; advance pricing arrangements; transfer pricing; Law and Political Science;

    Abstract : Advance pricing arrangement (“APA”) becomes a common tool to attract foreign investors to carry out their business in the Member States’ territory. The advantage of APA which providing legitimate expectations to the taxpayers is one of the reasons of why the companies file an APA request to the tax authorities. READ MORE

  2. 12. The Transfer Pricing Problem in a Service Firm : A Case Study on a Swedish Multinational Enterprise

    University essay from Uppsala universitet/Företagsekonomiska institutionen; Uppsala universitet/Företagsekonomiska institutionen

    Author : Shakir Husain; Emre Yilmaz; [2015]
    Keywords : Transfer Pricing; Management Control; Organizational Structure; OECD Guidelines; Managers Analytical Plane MAP ; Intangible Assets; Service Firms; Value Chain; Market-based Transfer Price; Cost-based Transfer Price;

    Abstract : The purpose of this study is to answer the research question of how a service company (ServiceCo) could achieve a transfer price of its services. This is of particular interest, due to the growth of service firms that have rapidly increased and surpassed the manufacturing firms, as well as the dominant logic shifting towards services. READ MORE

  3. 13. Transfer Pricing : Approaching and Aligning Intangible Assets

    University essay from Högskolan i Jönköping/IHH, Juridik

    Author : Erika Linnell; [2015]
    Keywords : ;

    Abstract : .... READ MORE

  4. 14. Transfer Pricing Disputes in Kenya: Advance Pricing Agreements the Way Forward?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Moses Ado; [2015]
    Keywords : Transfer Pricing; Transfer Pricing Dispute Resolution Mechanisms; Advance Pricing Agreements; Kenya; Law and Political Science;

    Abstract : Kenya, like the rest of the world, in an effort to protect its tax base, has enacted a transfer pricing (TP) legislation requiring, among other things, that inter-company transactions be conducted at arm’s length. However, due to the very nature of TP transactions, the determination of the correct arm’s length price or profit margin has remained a major challenge, not only for the taxpayers, but for the tax authority as well. READ MORE

  5. 15. Tax Motivated Transfer Pricing

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Shirley Ye Ekström; Loris Dall; Darja Nikolajeva; [2014]
    Keywords : Business and Economics;

    Abstract : Multinational Corporations (MNCs) or Multinational Enterprises (MNEs) are of great importance in the global economy. A great amount of international trade is either between multinational corporations or within a multinational corporation, which is called intra-firm trade. Therefore, intra-firm trade is also of importance in the global economy. READ MORE