Essays about: "Transfer Pricing"

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

  1. 11. BEPS Action 13: Standardized Transfer Pricing Documentation - Does one size fit all?

    University essay from Lunds universitet/Juridiska institutionen

    Author : Elise Krumholz; [2015]
    Keywords : internprissättning; Skatterätt; transfer pricing; BEPS; transfer pricing documentation; Action 13; OECD; master file; local file; country-by-country report; international tax law; EUTPD; Law and Political Science;

    Abstract : In Action 13 of the OECD/G20 Base erosion and profit shifting project, the Organization for Economic Co-operation and Development (OECD) re-examines transfer pricing documentation requirements and updates Chapter V of the Transfer pricing guidelines. Action 13 recommends a new three-tiered transfer pricing documentation structure that includes a master file, a local file, and a country-by-country report. 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 Dispute Resolution Mechanisms; Transfer Pricing; 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. Implementation of a Funds Transfer Pricing model with stochastic interest rates

    University essay from Lunds universitet/Matematisk statistik

    Author : Fredrik Danielsson; [2014]
    Keywords : Mathematics and Statistics;

    Abstract : The subject of Funds Transfer Pricing (FTP) is widely known within the banking in-dustry, despite this there is a lack of consensus on how to allocate the costs and benetsto the users and suppliers of liquidity. A common practice in nancial institutions, inparticular before the nancial crisis, was to charge business units a liquidity charge thatwas based on the average or the historic cost of funds, which did not properly reect theliquidity risk for each specic business unit. READ MORE