Essays about: "Transfer Pricing"

Showing result 11 - 15 of 86 essays containing the words Transfer Pricing.

  1. 11. Country-by-Country Reporting: A study on how Swedish MNEs prepare for the new transfer pricing documentation requirement

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

    Author : Michaela Appelkvist; Olivia Jansson; [2016]
    Keywords : Country-by-Country Reporting; BEPS Action Plan; Transfer Pricing; Management Control Systems; Stakeholder Management;

    Abstract : This paper employs a hybrid methodological approach to study the impact of the steps taken to comply with the new transfer pricing documentation requirement, Country-by-Country (CbC) reporting, on the management control system (MCS) in a Swedish multinational enterprise (MNE). Based on the empirical case study findings and the results from the industry survey, we find that there are inconsistencies between how transfer pricing policies are developed according to the arm's length principle (ALP) and how the outcome from those policies are documented in the common CbC report model template developed by the OECD. READ MORE

  2. 12. BEPS Action plan 13 in the light of confidentiality

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Filippa Håkansson; [2016]
    Keywords : BEPS; Action 13; CbC-reporting; OECD; Transfer Pricing; Transfer Pricing Documentation; Transparency; Law and Political Science;

    Abstract : OECD introduced 15 Action plans as part of the BEPS-project in 2014 in their work to combat base erosion and profit shifting (BEPS). Action plan 13 provides for a re-examined transfer pricing documentation and a new Country-by-country-reporting. The CbC-reporting is to be included in a three-tired approach including a master-file and a local-file. READ MORE

  3. 13. Impact of Transfer Pricing Adjustments on VAT Liabilities

    University essay from Lunds universitet/Juridiska institutionen

    Author : Anna Baranowska; [2016]
    Keywords : Transfer Pricing; Transfer Pricing Adjustments; 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

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

    University essay from Lunds universitet/Juridiska institutionen

    Author : Elise Krumholz; [2015]
    Keywords : Skatterätt; internprissättning; 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

  5. 15. Collateral choice option valuation

    University essay from KTH/Matematisk statistik

    Author : Sébastian Mollaret; [2015]
    Keywords : Collateral; optimal collateral posting; multi-currency collateral; collateral pricing; collateral discounting; conditional independence.;

    Abstract : A bank borrowing some money has to give some securities to the lender, which is called collateral. Different kinds of collateral can be posted, like cash in different currencies or a stock portfolio depending on the terms of the contract, which is called a Credit Support Annex (CSA). READ MORE