Essays about: "Transfer pricing"

Showing result 16 - 20 of 126 essays containing the words Transfer pricing.

  1. 16. Customer Perception of Servitization in the Durable Consumer Goods Segment of SMEs in Sweden : A Case Study with the Sjöstrand Trading AB

    University essay from KTH/Skolan för elektroteknik och datavetenskap (EECS)

    Author : Marcel Christian Georg Renner; [2022]
    Keywords : Servitization; Consumer Perception; Sustainability; Consumer Products; SMEs;

    Abstract : Servitization has long since proven its benefits for manufacturing companies and is expected to gain future importance due to its sustainable and competitive significance. Yet, research has insufficiently addressed the effect of consumer goods companies integrating services in their portfolio to meet customer demands and justify new pricing models in B2C markets. READ MORE

  3. 17. Link between Transfer Pricing and Customs Union Regulations

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Ankita Tiwari; [2022]
    Keywords : Transfer Pricing; Customs Union;

    Abstract : Base erosion and profit sharing (BEPS) explain the process when multinational enterprises take advantage of the gaps, mismatches or loopholes in the international tax regulations for artificially shifting profits to lower tax jurisdictions or no tax jurisdictions. Tax avoidance strategies were legal in most cases and overlooked until the OECD G20 BEPS project was done in 2013. READ MORE

  4. 18. Secondary Transfer Pricing Adjustments: Interpretation Challenges within the EU and International Perspectives

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Andrii Falendysh; [2021]
    Keywords : tax law; transfer pricing; secondary transfer pricing adjustments; interpretation; PSD; parent-subsidiary directive; OECD MC; constructive dividends; constructive interest; constructive capital injection; secondary transaction; Law and Political Science;

    Abstract : This master thesis elaborates on the issues of the secondary transfer pricing adjustments that are common yet not regulated in an efficient manner by the states. The core problem of the double taxation issues to follow is the unwillingness of the states to accept the administrative tax decisions of each other in such sensitive fields as transfer pricing. READ MORE

  5. 19. Deep learning exotic derivatives

    University essay from Uppsala universitet/Avdelningen för systemteknik

    Author : Gunnlaugur Geirsson; [2021]
    Keywords : deep learning; neural networks; derivative pricing; automatic differentiation; Monte Carlo; transfer learning; structured products; risk sensitivities; valuation; autocalls;

    Abstract : Monte Carlo methods in derivative pricing are computationally expensive, in particular for evaluating models partial derivatives with regard to inputs. This research proposes the use of deep learning to approximate such valuation models for highly exotic derivatives, using automatic differentiation to evaluate input sensitivities. READ MORE

  6. 20. Transfer pricing and it's use for tax avoidance by corporations

    University essay from Umeå universitet/Företagsekonomi

    Author : Md Yeasin Arafat; [2021]
    Keywords : ;

    Abstract : .... READ MORE