Essays about: "Transfer pricing"

Showing result 1 - 5 of 80 essays containing the words Transfer pricing.

  1. 1. 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

  2. 2. How can the proposed changes to the OECD tax model convention in action 1 and action 7 counter the issue of an artificial avoidance of a PE status?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Maria Wettersten; [2016]
    Keywords : BEPS action 1; Permanent establishment; BEPS action 7; artificial avoidance; Law and Political Science;

    Abstract : The purpose of this thesis is to clarify how, according to BEPS action 1 and action 7, can the amendments of the “specific activity exemptions” in article 5 paragraph 4 of the OECD Model Tax Convention on Income and Capital (the model convention) counter the issue of an artificial avoidance of a PE status. The main issues that are connected to the concept of a permanent establishment are artificial avoidance of the status of a permanent establishment, the use of transfer pricing rules in order to artificially allocate the profits of a permanent establishment to low tax states and finally that some enterprises that operate within the digital economy can avoid the status of a permanent establishment due to the lack of physical presence. READ MORE

  3. 3. Impact and Adoption of Flexibility in a Rigid and Centralized Distribution Network : A Case Study on a Global Manufacturing Company

    University essay from KTH/Industriell Management; KTH/Industriell Management

    Author : ANTON SÖDERBERG; ALEXANDER WALLENBERG; [2016]
    Keywords : Manufacturing and Distribution Network; Standardization; Centralization;

    Abstract : For manufacturing firms to succeed in the global marketplace it is important that they have an efficient supply chain that is well adapted to the characteristics of the products.This thesis explore the companies' challenge to adapt its supply chain to the characteristics of  heir products. READ MORE

  4. 4. Impact of Transfer Pricing Adjustments on VAT Liabilities

    University essay from Lunds universitet/Juridiska institutionen

    Author : Anna Baranowska; [2016]
    Keywords : Transfer Pricing Adjustments; Transfer Pricing; VAT; taxable transactions; taxable amount; corporate income tax; indirect taxation; Law and Political Science;

    Abstract : The paper analyses whether different types of transfer pricing adjustments could have impact on VAT liabilities. It assesses different nature of adjustments (primary, secondary, corresponding, compensating) and whether they could be seen either as a separate taxable transaction from the VAT perspective or as an alternation of the taxable amount fot the VAT purpose. READ MORE

  5. 5. BEPS Action plan 13 in the light of confidentiality

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Filippa Håkansson; [2016]
    Keywords : Action 13; BEPS; CbC-reporting; OECD; Transfer Pricing; Transfer Pricing Documentation; Transparency; Law and Political Science;

    Abstract : OECD introduced 15 Action plans as part of the BEPS-project in 2014 in their work to combat base erosion and profit shifting (BEPS). Action plan 13 provides for a re-examined transfer pricing documentation and a new Country-by-country-reporting. The CbC-reporting is to be included in a three-tired approach including a master-file and a local-file. READ MORE