Essays about: "Transfer Pricing"
Showing result 41 - 45 of 126 essays containing the words Transfer Pricing.
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41. Turned Tables in The Global Economy : Chinese Outward Foreign Direct Investment and Cultural Risk Reduction in Sweden
University essay from Södertörns högskola/FöretagsekonomiAbstract : Background: People’s Republic of China has attracted much FDI throughout the decades. According to the World Bank (2016), China has received approximately 20 per cent of the total FDI to developing countries the last ten years which has contributed to the country’s huge economic growth. READ MORE
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42. Transfer Pricing 2.0 - A case study on the role of transfer pricing on the integration of MNCs after increased tax equality
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : This paper employs the dynamic equilibrium model of paradox theory to analyze the role of transfer pricing on the integration of MNCs after increased tax equality. Findings suggest that the role under examination evolved as a consequence of the OECD BEPS project, ultimately reinforcing vicious cycles. READ MORE
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43. Is the Commission’s Arm’s Length Principle Compatible with the Principle of Legal Certainty?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The European Commission’s Decisions addressing tax rulings which came into the public domain in November 2014 as constituting State Aid (contrary to Article 107 TFUE) after Lux-Leaks have generated some discussion. Of paramount interest in this thesis is the Commission’s declaration in the Belgium Excess Profits, Fiat and Starbucks Decisions that the European Union has its own ALP (hereinafter called EC-ALP). READ MORE
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44. Hard to value intangibles from a Swedish perspective
University essay from Lunds universitet/Institutionen för handelsrättAbstract : The purpose of this thesis is to study the work of the OECD presented in the Final BEPS-Report under Action 8 concerning hard to value intangibles in a Swedish context. Further, the OECD Model Tax Convention and its Commentaries are discussed in terms of their validity as a source of law in a Swedish perspective, or if there is a requirement now or after the implementation of Action 8 for changes to the Inkomstskattelagen, and particular the Korrigeringsregeln. READ MORE
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45. Transfer Pricing in the Context of Strategic Congruence
University essay from Uppsala universitet/Företagsekonomiska institutionenAbstract : The most common approach towards transfer pricing has been purely economic or with focus on tax regulations. However, transfer pricing has developed to become a component of organizational strategy. This indicates a growing focus on transfer pricing from a managerial perspective. READ MORE
