Essays about: "Transfer Pricing"

Showing result 6 - 10 of 89 essays containing the words Transfer Pricing.

  1. 6. 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 finansiering

    Author : Dominik Maurer; Hampus Hellermark; [2017]
    Keywords : Transfer Pricing; BEPS Action Plan; Tax Equality; Paradox Theory; Integration;

    Abstract : 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

  2. 7. Is the Commission’s Arm’s Length Principle Compatible with the Principle of Legal Certainty?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Rachel Ashon; [2017]
    Keywords : Arm s Length Principle; European Union; Transfer Pricing; Advanced Pricing Arrangements; Tax Law; Law and Political Science;

    Abstract : 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

  3. 8. Hard to value intangibles from a Swedish perspective

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Håkan Vahlsten; [2017]
    Keywords : BEPS Action 8-10; Transfer Pricing; Arm s length principle; Arm s length distance; Inkomstskattelagen; Korrigeringsregeln; Intangibles; Hard To Value Intangibles; HTVI; Law and Political Science;

    Abstract : 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

  4. 9. Transfer Pricing in the Context of Strategic Congruence

    University essay from Uppsala universitet/Företagsekonomiska institutionen; Uppsala universitet/Företagsekonomiska institutionen

    Author : My Eliasson; Adam Mankowski; [2017]
    Keywords : Transfer Price; Strategy; Strategic Congruence; Operational Efficiency; Managerial Objectives;

    Abstract : 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

  5. 10. Transfer Pricing’s Effects on Accountability: A conflict of accountability demands

    University essay from Göteborgs universitet/Graduate School

    Author : Lisa Berggren; Anneli Helenius; [2016-09-15]
    Keywords : Transfer pricing; accountability; conflict of accountability demands; management control;

    Abstract : MSc in Accounting.... READ MORE