Essays about: "advance pricing arrangements"

Found 2 essays containing the words advance pricing arrangements.

1. 1. How do Unilateral APAs overcome the issues of legitimate expectations, tax transparency and state aid in the European Union?

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Jessica Cuanita; [2015]
   Keywords : principle of legality; advance pricing agreements; legitimate expectations; tax transparency; unilateral APA; state aid; advance pricing arrangements; transfer pricing; Law and Political Science;

   Abstract : Advance pricing arrangement (“APA”) becomes a common tool to attract foreign investors to carry out their business in the Member States’ territory. The advantage of APA which providing legitimate expectations to the taxpayers is one of the reasons of why the companies file an APA request to the tax authorities. READ MORE

3. 2. Customs Valuation and Transfer Pricing : Two Sides of the Same Coin

   University essay from IHH, Rättsvetenskap

   Author : Maria Malm; [2009]
   Keywords : customs value; transfer pricing; arm’s length principle; valuation method; transaction value; related party; price adjustment;

   Abstract : The purpose of this master’s thesis is to examine and analyse how a transfer pricing adjustment is made and how related parties should handle price adjustments from a customs perspective in Sweden. The examination includes describing the valuation methods available for transfer pricing and customs valuation with regards to related parties. READ MORE