Essays about: "Transfer Pricing"

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

  1. 21. 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

  2. 22. 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

  3. 23. Allocation of burden of proof that the arm's length principle was(not) breached under the TFEU Fundamental Freedoms

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Dejan Jelic; [2013]
    Keywords : arm s length principle; transfer pricing; burden of proof; EU Law; balanced allocation of taxing powers; abuse of law; Law and Political Science;

    Abstract : The topic of this work is the correlation between the protection of tax base by transfer princing rules and EU Law requirements. In particular, the question that wil be dealt with in this paper is how the burdern of proof that the arm's length principle was (not) followed by the taxpayer should be allocated in EU Law Context? Firstly, the EU Law framwork that is relevant for transfer pricing rules of EU Member States will be analyzed. READ MORE

  4. 24. Transfer Pricing: Entitlement to Intangible Related Returns

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Aleksandra Stojanova; [2013]
    Keywords : Intangibles; Transfer Pricing; Intangible related returns; Law and Political Science;

    Abstract : The entitlement to the income arising from the development and use or transfer of the intangible property within the MNE group members has been contentious issues for transfer pricing purposes. This paper aims to discuss and analyse the concept of entitlement to intangible related returns, considering the application of the arm’s length principle with regard to allocation of the benefits as provided within the Article 9 of the OECD MTC. READ MORE

  5. 25. The Role of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations for OECD and non-OECD countries

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Ielyzaveta Gevoian; [2013]
    Keywords : Transfer Pricing; Law and Political Science;

    Abstract : The Role of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations for OECD and non-OECD countries.... READ MORE