Essays about: "Transfer Pricing"

Showing result 21 - 25 of 88 essays containing the words Transfer Pricing.

  1. 21. Transfer Pricing : Approaching and Aligning Intangible Assets

    University essay from Högskolan i Jönköping/IHH, Juridik

    Author : Erika Linnell; [2015]
    Keywords : ;

    Abstract : .... READ MORE

  2. 22. 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

  3. 23. 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. 24. 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

  5. 25. 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