Essays about: "Transfer Pricing"

Showing result 21 - 25 of 80 essays containing the words Transfer Pricing.

  1. 21. 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

  2. 22. Transfer Pricing of Intangibles: A multi-case study of transfer pricing of intangibles within Swedish multinational manufacturing companies

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

    Author : Axel Andersson; Jens Friedrich; [2013]
    Keywords : Transfer Pricing; Intangible Assets; Multinational Companies; Manufacturing Industry;

    Abstract : This paper investigates the determinants of transfer pricing of intangible assets within Swedish multinational manufacturing companies. A special focus is put on the interdependencies between the transfer pricing system and the operations. READ MORE

  3. 23. A study of the presence and content of landallocation policies

    University essay from KTH/Fastigheter och byggande

    Author : Elin Persson; [2013]
    Keywords : ;

    Abstract : En markanvisning kan beskrivas som en option för en byggherre att ensam, under en viss tid, fåförhandla med en kommun om att få förvärva och bebygga ett kommunalt markområde. Måletmed  en  markanvisning  är  att  den  ska  leda  fram  till  en  detaljplan  och  en  marköverföring. READ MORE

  4. 24. Transfer Pricing in European Union VAT Law

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Brimar Aðalsteinsson; [2013]
    Keywords : Value added tax; transfer pricing; open market value; Law and Political Science;

    Abstract : The aim of the thesis is to analyse the transfer pricing rules in the VAT system, namely Articles 72 and 80 of the Recast VAT directive. The thesis specifically aims to investigate the application of the open market value to improperly valued transactions between related parties, what the open market value in the VAT system is and how it is determined. READ MORE

  5. 25. Tax compliant transfer pricing and its managerial implications: The case of removing the effect of tax compliant transfer pricing from performance management system

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

    Author : Egle Morkunaite; Natascha Pascual Norberg; [2013]
    Keywords : tax compliant transfer pricing; performance management system; managerial implications; decentralization;

    Abstract : The tax regulatory environment has significantly changed during the last decades. Tax authorities' increased awareness of transfer pricing is causing many MNEs to use a single set of tax compliant transfer prices, and this has significant managerial implications. READ MORE