Essays about: "Transfer Pricing"

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

  1. 6. BEPS and Swedish law on transfer pricing and substance over form restructurings : A study of the changes to the OECD Transfer Pricing Guidelines in the BEPS Final Report on Actions 8-10 and its compatibility with Swedish domestic law on transfer pricing and substance over form restructurings

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Viktor Nilsson; [2017]
    Keywords : ;

    Abstract : .... READ MORE

  2. 7. The Allocation of Residual Profits Deriving from Intangibles in a Transfer Pricing Context

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Fiona Gassauer-Fleissner; [2017]
    Keywords : Tax International Tax Law Transfer Pricing Intangibles Residual Profits BEPS Transfer Pricing Guidelines Arm s Length Formulary Apportionment; Law and Political Science;

    Abstract : After giving an introduction to the basics of transfer pricing with a focus on intangibles, this paper aims to establish the nature of residual profits and what needs to be considered when such profits are generated. It will become clear that residual profits are an economic concept rather than an element of tax law which is why, first, a connecting link needs to be found between these two disciplines. 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