Essays about: "Intra Group Services"

Showing result 1 - 5 of 6 essays containing the words Intra Group Services.

  1. 1. VAT Grouping and the Cost-Sharing Exemption: Similarities, Differences, and their Interaction

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Anastasia-Kyriaki Iliopoulou; [2018]
    Keywords : VAT Groups; Cost-Sharing Exemption; Law and Political Science;

    Abstract : The present thesis deals with two different provisions in the VAT Directive, the VAT grouping, provided in Article 11 of the VAT Directive, and the cost-sharing exemption, provided in Article 132(1)(f) of the VAT Directive. Both provisions are utilised by businesses in order to alleviate the undesirable consequences of the irrecoverable input VAT. READ MORE

  3. 2. A Distributed Approach for Global Product Lifecycle Management

    University essay from KTH/Radio Systems Laboratory (RS Lab)

    Author : Julio Vargas-Orellana; [2013]
    Keywords : Product Lifecycle Management; distributed systems; cluster head; Product Lifecycle Management; distribuerade system; cluster head;

    Abstract : Product Lifecycle Management (PLM) is a holistic approach for managing product information throughout its life cycle. It integrates different concepts that have emerged due to changes in the manufacturing process as a result of globalization, increased competition, demand for more innovative products, and other reasons. READ MORE

  4. 3. Intra-group financing : The influence of the parent-subsidiary relationship in the pricing of intra-group loans

    University essay from IHH, Rättsvetenskap

    Author : Karin Lundblad; [2010]
    Keywords : Transfer pricing; intra-group financing; the arm s length principle; intra-group loans; guarantees;

    Abstract : This master thesis examines the issues surrounding the pricing of intra-group loans. The main focus of the thesis is the process of establishing an interest rate and the assessment of the credit risk in an intra-group context. READ MORE

  5. 4. The remuneration for intra group services : A study of issues that have caused disagreements between taxpayers and tax authorities

    University essay from IHH, Rättsvetenskap

    Author : Eric Elmlid; [2009]
    Keywords : Transfer Pricing; International Taxation; OECD; Intra Group Services;

    Abstract : This master’s thesis has analyzed the issues multinational enterprises (MNE) have when determining the arm’s length price from intra group services rendered from a group service center (GSC). The thesis is based on the recommendations from the Organization for Economic Co-operation and Development (OECD), and the legislations in Sweden, Germany, USA, and Denmark. READ MORE

  6. 5. Developing a transfer pricing system : A case study of a company in the marine foodservice industry

    University essay from IHH, Rättsvetenskap

    Author : Elin Andersson; [2009]
    Keywords : Transfer Pricing System; Galley; Comparison; Enterprise; Transaction;

    Abstract : Marine Food group is active within the marine foodservice industry and is established in Finland, Sweden, USA and Singapore. The group both sells galley equipment and spare parts as well as carrying out installation of the marine foodservice areas in both new build vessels and in vessels where an old galley is changed into a new one. READ MORE