Essays about: "International Pricing"

Showing result 1 - 5 of 113 essays containing the words International Pricing.

  1. 1. A Holistic Perspective on Transfer Pricing : A Qualitative Single-Case Study of an International Organization

    University essay from Jönköping University/Internationella Handelshögskolan

    Author : Emil Mattisson; Carl Melin; [2023]
    Keywords : case study; institutional theory; internal transactions; transfer pricing; stakeholder theory;

    Abstract : Background: A majority of world trade takes place within rather than between organizations. When transactions take place within an organization and external market forces are absent, internal prices must be developed. The pricing of these internal transactions gives rise to the topic of transfer pricing. READ MORE

  3. 2. The Brazilian Adoption of the Arm's Length Principle : Considerations and its Impact on the Country's Fiscal Sovereignty in Cross-border Commodities Transactions

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Alexandre Magno Ramos Paiva; [2023]
    Keywords : Arm’s Length Principle; Practicability Principle; Transfer Pricing; Fiscal Sovereignty; Commodities.;

    Abstract : The thesis critically examines the Brazilian adoption of arm's length principle and assesses its impact on the country's fiscal sovereignty in cross-border commodities transactions. The arm's length principle is regarded as an useful tool for preventing tax avoidance and ensuring tax neutrality. READ MORE

  4. 3. Proactive Decarbonization in Projects - At What Price? : A Qualitative Study of Life-cycle Cost Analysis and Shadow Pricing of Carbon as Decision-making Tools

    University essay from KTH/Ledning och organisering i byggande och förvaltning

    Author : Anna Edorson; [2023]
    Keywords : Life-cycle Cost Analysis ; Shadow Pricing of Carbon ; Sustainability ; Climate Targets ; Decision-making ; Project Management ; Livscykelkostnadsanalys ; Skuggpris på koldioxid ; Hållbarhet ; Klimatmål ; Beslutsfattande ; Projektledning ;

    Abstract : As we move towards a low-carbon economy, environmental sustainability drives corporate performance and strategy to a greater extent than a decade ago. Hence, there is a growing importance among actors with long-term ownership interests to recognize climate-related issues in investment decisions. READ MORE

  5. 4. The digital economy and its implications: does the OECD’s Pillar One Proposal challenge the principles of law within International and EU tax law?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Wihan Esterhuizen; [2023]
    Keywords : Tax; EU Law; OECD S Pillar One; principles of law; ability-to-pay; territoriality; state aid; transfer pricing; Arm s length principle; Law and Political Science;

    Abstract : Change is the only constant; yet, as we step into the brave new world of taxing the digital economy, it might seem like the need and development of principles and rules for adequate profit allocation has only begun. This thesis discusses the profit allocation rules under the Unified Approach of the OECD Pillar One Proposal Amount A in relation to three identified principles of law in international and European tax law. READ MORE

  6. 5. Breaking Boundaries with Instant Payment: A Nordic Adventure : Challenges and Opportunities to Accommodate the Innovation

    University essay from KTH/Skolan för industriell teknik och management (ITM)

    Author : Debby Nareswari Nauli Tampubolon; [2023]
    Keywords : mobile application; cross-border payments; Nordics; multi-sided platform; mobilapplikation; gränsöverskridande betalningar; Norden; flersidig plattform;

    Abstract : As globalization and interconnection between countries increase, the need for efficient cross-border payments becomes more critical. The Nordics, consisting of Denmark, Finland, Norway, and Sweden, share many economic and technological advancement similarities. READ MORE