Essays about: "Transfer pricing"

Showing result 1 - 5 of 100 essays containing the words Transfer pricing.

  1. 1. The Transfer Pricing Act of Thailand : Critical Comparison with the OECD Transfer Pricing Guideline

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Pornprapa Tisa; [2019]
    Keywords : ;

    Abstract : .... READ MORE

  2. 2. Can the Arm’s Length Principle in the OECD Transfer Pricing Guidelines Fulfil the Minimum Requirements of the Transaction Approach in the Controlled Foreign Company Rules under Anti-Tax Avoidance Directive?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Zhijie Qiu; [2019]
    Keywords : Arm s Length Principle; CFC Rules; ATAD; BEPS; Law and Political Science;

    Abstract : Generally, the ALP in TP regulations is widely applied in order to prevent price manipulation which will cause tax avoidance. And CFC regulations have usually been regarded as a “backstop” of TP regulations in terms of combating tax avoidance. READ MORE

  3. 3. The Seeking of a Business-Optimal Transfer Price - In accordance with the Arm's Length Principle

    University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Author : Oskar Paladini Söderberg; [2019]
    Keywords : Transfer pricing; game theory; skatterätt; international taxation law; Arm s length principle; Law and Political Science;

    Abstract : The search of a business-optimal transfer price has been going on for decades. One interesting solution aimed to, by the use of game theory, bargaining theory and transfer pricing, create a quantitative solution to optimize the global profits of a multinational enterprise. READ MORE

  4. 4. Tax Penalties in Transfer Pricing

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Carl-Johan Lindman; [2019]
    Keywords : tax penalties; transfer pricing; Skattetillägg; Internprissättning;

    Abstract : The purpose of this thesis is to examine both the conditions for levying tax penalties in transfer pricing and the sustainability of the Swedish tax penalty framework in regard to transfer pricing in a post-BEPS world. This question is of relevance as BEPS has resulted in more extensive documentation requirements, affecting both the tax payer’s tax assessment procedure and the Swedish Tax Agency’s auditing practice. READ MORE

  5. 5. The link between transfer pricing and the EU customs valuation law: is there any and how could it be strengthened?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Juha Tuominen; [2018]
    Keywords : arm s length principle; customs law; customs valuation; Hamamatsu; tax law; transfer pricing; Law and Political Science;

    Abstract : Transfer pricing and EU customs law are regulated by two separate sets of rules. Ultimately, the objective of transfer pricing, as a tax measure, is to ensure that the transactions between associated enterprises are conducted in accordance with the same terms as between independent enterprises. READ MORE