Essays about: "Transfer Pricing"

Showing result 16 - 20 of 80 essays containing the words Transfer Pricing.

  1. 16. The Side Effects of Transfer Pricing - A case study on a Swedish MNE

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

    Author : Diana Takács; Venus Shahriari; [2014]
    Keywords : Transfer pricing; Transfer pricing impact; HQ-Sub-unit relationship; Management control; Coercive versus Enabling;

    Abstract : This paper aims to investigate how transfer pricing (TP) impacts the major management control functions: organizing, planning, evaluating and rewarding (Chow et al., 1999) and if there is any difference in the perceived impact between sub-units in a TP tax compliant multinational enterprise (MNE). READ MORE

  2. 17. PE Threshold for Business Profits in E-Commerce Context-To what extent does the present Permanent Establishment threshold influence the taxation of Electronic Commerce cross-border transactions?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Petrit Ademi; [2014]
    Keywords : PE threshold; E-Commerce; Permanent Establishment; Article 5; Article 7; OECD; Source taxation; Business Profits; Law and Political Science;

    Abstract : Issues related to attribution of profits already exist in the traditional economic framework and are of a different nature, however these issues seem to become more bothersome in transactions conducted in e-commerce context, with an electronic economy. The matter is similar to the traditional economic problems in regard to transfer pricing adjustments; however these issues are much more complex due to the e-commerce nature, especially when considering the fact that multinational enterprises may gather data from different jurisdictions, and for different purposes, which makes the tracing of the source of the data highly complex. READ MORE

  3. 18. 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

  4. 19. Transfer Pricing Documentation : - In Need Of A Harmonization?

    University essay from Högskolan i Jönköping/IHH, Rättsvetenskap; Högskolan i Jönköping/IHH, Rättsvetenskap

    Author : Richard Sandström; Puja Karimzadeh; [2014]
    Keywords : ;

    Abstract : In today's global world where internal cross-border transactions are made in a vast amount and thereby affect the economy to a large extent the area of transfer pricing has become more important than ever. Therefore the organization for economic co-operation and de-velopment (OECD) have started the base erosion and profit shifting project which aims to prevent the exploiting of gaps and differences of regulations in different states in cross-border transactions. READ MORE

  5. 20. Financial innovation in the public real estate market : How to exploit arbitrage opportunities in public real estate pricing due to investment approach differences between the real estate market and the capital market

    University essay from KTH/Industriell ekonomi och organisation (Inst.)

    Author : Jacob Gejler; [2013]
    Keywords : Financial Innovation; Public Real Estate; Securitization; Asset Backed Securities;

    Abstract : As the stock market is volatile and often short-term, there is a high demand for safe investments outside the stock market and institutional investors like pension funds, insurance companies and asset managers are increasingly searching for low-risk investments that can deliver safe returns. Alternative investments, like real estate, are a popular way to invest institutional capital. READ MORE