Essays about: "Transfer Pricing"

Showing result 21 - 25 of 89 essays containing the words Transfer Pricing.

  1. 21. 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

  2. 22. Transfer Pricing : Approaching and Aligning Intangible Assets

    University essay from Högskolan i Jönköping/IHH, Juridik

    Author : Erika Linnell; [2015]
    Keywords : ;

    Abstract : .... READ MORE

  3. 23. 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; Transfer Pricing Dispute Resolution Mechanisms; 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

  4. 24. 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 benets to the users and suppliers of liquidity. A common practice in nancial institutions, in particular before the nancial crisis, was to charge business units a liquidity charge that was based on the average or the historic cost of funds, which did not properly re ect the liquidity risk for each specic business unit. READ MORE

  5. 25. 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 : E-Commerce; PE threshold; 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