Essays about: "Transfer Pricing"

Showing result 21 - 25 of 126 essays containing the words Transfer Pricing.

  1. 21. The incompatible Definitions of Intangibles between the OECD Guidelines and the U.S. Tax Cuts and Jobs Act from a Transfer Pricing Perspective.

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Julia Hochreiter; [2020]
    Keywords : Transfer pricing; definition of intangibles; goodwill; ongoing concern value; double taxation; double non-taxation; the OECD Transfer Pricing Guidelines; the U.S. Tax Cuts and Jobs Act.; Law and Political Science;

    Abstract : “What discrepancies arise from the incompatible definitions of intangibles for transfer pricing purposes according to the OECD Transfer Pricing Guidelines 2017 and the U.S. READ MORE

  3. 22. The notion of economic value in taxation - A comparison of valuation methods

    University essay from Lunds universitet/Juridiska fakulteten; Lunds universitet/Juridiska institutionen

    Author : Martin Linder; [2020]
    Keywords : EU law; Tax law; Transfer pricing; Customs law; VAT; Valuation methods; Law and Political Science;

    Abstract : The concept of economic value is not well explored nor consistently applied in the field of taxation. Different systems of taxation assess value from their own perspectives and with their own interests in mind resulting in situations where different values for taxation are determined for the same transaction. READ MORE

  4. 23. Transfer pricing rules as trade restrictions: Is the OECD’s HTVI approach compatible with the EU fundamental freedoms?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Wilhelm Nyström; [2020]
    Keywords : International tax law; transfer pricing; EU law; fundamental freedoms; Law and Political Science;

    Abstract : This thesis considers whether the OECD’s HTVI approach is compatible with the EU fundamental freedoms. Its conclusions are of relevance to EU Member States who have implemented, or are looking to implement, the HTVI approach as part of a national transfer pricing regime. READ MORE

  5. 24. Transfer Pricing of Internal Banks : In the Light of Fiat State aid Case and Transfer Pricing Guidelines onFinancial Transactions

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Dusan Arsenovic; [2020]
    Keywords : transfer pricing; internal banks; Luxembourg; Fiat; FFT; TP Guidelines 2020;

    Abstract : .... READ MORE

  6. 25. Valuation of Transactions Related to Intangibles from Transfer Pricing and VAT Perspective

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Davit Berdzuli; [2020]
    Keywords : Law and Political Science;

    Abstract : What are the intangibles and how transactions related to them should be evaluated from a direct and indirect tax perspective is one of the crucial questions of the modern tax systems and business operators. OECD provides a combination of methods and rules that can be applied for direct tax purposes. READ MORE