Essays about: "Transfer Pricing"

Showing result 16 - 20 of 88 essays containing the words Transfer Pricing.

  1. 16. 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

  2. 17. 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

  3. 18. Definition and valuation of intangible assets for international transfer pricing purposes

    University essay from Lunds universitet/Juridiska institutionen

    Author : Irina Timoshenko; [2015]
    Keywords : transfer pricing; intangible assets; Business and Economics;

    Abstract : .... READ MORE

  4. 19. 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

  5. 20. 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