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Found 3 essays matching the above criteria.
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1. Transfer Pricing Disputes in Kenya: Advance Pricing Agreements the Way Forward?
University essay from Lunds universitet/Institutionen för handelsrättAbstract : Kenya, like the rest of the world, in an effort to protect its tax base, has enacted a transfer pricing (TP) legislation requiring, among other things, that inter-company transactions be conducted at arm’s length. However, due to the very nature of TP transactions, the determination of the correct arm’s length price or profit margin has remained a major challenge, not only for the taxpayers, but for the tax authority as well. READ MORE
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2. Strategic Transfer Pricing : The Art of Pricing Inter-company Transactions between Sweden and China
University essay from FöretagsekonomiAbstract : Background International transfer pricing has been a highlighted issue during the last decades as country after country has revised and introduced new transfer pricing laws as a respond to the expanded globalization. Several countries are adopting similar approaches and the prime guiding principles are provided by the Organization for Economic Co-Operation (OECD). READ MORE
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3. The United States Fight Against Harmful Tax Competition
University essay from Lunds universitet/Juridiska institutionenAbstract : The United States taxes its citizens on their worldwide income. Since the U.S. taxpayers are not always very complaisant the government has had to create ways to disclose and control transactions and penalise non-compliant taxpayers. READ MORE
