Essays about: "Business restructuring"

Showing result 31 - 35 of 47 essays containing the words Business restructuring.

  1. 31. Business restructuring of tangible goods : The restructuring of an ongoing concern with respect to profit potential in the context of the Swedish arm’s length rule.

    University essay from IHH, Rättsvetenskap

    Author : Andreas Olsson; [2012]
    Keywords : Business restructuring; transfer pricing; tangible goods; branch of production; profit potential; Swedish arm’s length rule; article 9 in OECD’s model tax agreement.;

    Abstract : Enterprises when transacting with each other, are not subjected to the same market forces as independent enterprises. From a Swedish perspective the applicable rule to transactions between associated enterprises is chap. 14 para. 19. READ MORE

  3. 32. Transfer Pricing and Business Restructurings : Risk Allocation as set out in Issues Notes 1 of the OECD Discussion Draft

    University essay from IHH, Rättsvetenskap

    Author : Annelie Forsberg; [2010]
    Keywords : transfer pricing; business restructuring; risk allocation; Issues Notes 1;

    Abstract : The purpose of this thesis is to analyze the notion of risk as set out in Issues Notes 1, in the document “Transfer Pricing Aspects of Business Restructurings: Discussion Draft for Public Comment”. Furthermore, the approach of this draft is compared with the authorized OECD approach, established in the 2010 Report on the Attribution of Profits to Permanent Establishments. READ MORE

  4. 33. Business Restructurings : Transfer Pricing Aspects from a Distributor's Perspective - When Should Shifted Profit Potential be Remunerated?

    University essay from Högskolan i Jönköping; IHH, Rättsvetenskap

    Author : Helena Good; [2010]
    Keywords : transfer pricing; business restructurings; arm’s length principle; marketing intangibles; profit potential; options realistically available;

    Abstract : The OECD Guidelines stipulates that a business restructuring resulting in shifted profit potential not automatically implies that compensation should be paid between the restructuring parties. This thesis examines when shifted profit potential should be remunerated from the perspective of the fictive Swedish distributor Enterprise A which is facing a business restructuring. READ MORE

  5. 34. Optimization of Goods Incoming Process

    University essay from Högskolan i Borås/Institutionen Ingenjörshögskolan

    Author : Alona Golovatova; Jinshan Zhou; [2010]
    Keywords : goods incoming process; flows smoothing; wastes elimination; process restructuring;

    Abstract : Increasing interest to optimization of goods incoming process has paralleled the rise of product diversity and advanced warehouse management based on logistics support systems. Nowadays, companies are universally faced with the requirements to reengineer their business processes starting with goods incoming operation, aiming to significantly reduce total operating costs and quickly respond to ultimate consumer. READ MORE

  6. 35. POST ENTRY CHANGES: A case study of large Italian MNCs operating in BRIC markets

    University essay from Företagsekonomiska institutionen

    Author : Olesya Belova; Fatima Jamil; Chiara Troncatti; [2010]
    Keywords : BRIC; emerging markets; internationalization; entry strategy; post entry changes;

    Abstract : In this paper we aim to identify the most important factors that influence the decisions made by large Western MNCs concerning post entry changes (PEC) in the BRIC markets. Thiss tudy attempts to explain processes and reasons why these changes take place. READ MORE