Essays about: "business restructurings"

Showing result 6 - 9 of 9 essays containing the words business restructurings.

  1. 6. Transfer Pricing and Business Restructurings : Risk Allocation as set out in Issues Notes 1 of the OECD Discussion Draft

    University essay from IHH, Rättsvetenskap

    Author : Annelie Forsberg; [2010]
    Keywords : transfer pricing; business restructuring; risk allocation; Issues Notes 1;

    Abstract : The purpose of this thesis is to analyze the notion of risk as set out in Issues Notes 1, in the document “Transfer Pricing Aspects of Business Restructurings: Discussion Draft for Public Comment”. Furthermore, the approach of this draft is compared with the authorized OECD approach, established in the 2010 Report on the Attribution of Profits to Permanent Establishments. READ MORE

  3. 7. Business Restructurings : Transfer Pricing Aspects from a Distributor's Perspective - When Should Shifted Profit Potential be Remunerated?

    University essay from Högskolan i Jönköping; IHH, Rättsvetenskap

    Author : Helena Good; [2010]
    Keywords : transfer pricing; business restructurings; arm’s length principle; marketing intangibles; profit potential; options realistically available;

    Abstract : The OECD Guidelines stipulates that a business restructuring resulting in shifted profit potential not automatically implies that compensation should be paid between the restructuring parties. This thesis examines when shifted profit potential should be remunerated from the perspective of the fictive Swedish distributor Enterprise A which is facing a business restructuring. READ MORE

  4. 8. Business Restructurings and Transfer Pricing in Germany and Sweden : The concepts of profit/loss potential and indemnification

    University essay from IHH, Rättsvetenskap

    Author : Björn Godring; Lisa Wåhlin; [2009]
    Keywords : Transfer pricing; business restructurings; indemnification; profit loss potential;

    Abstract : Business restructurings within multinational enterprises (MNEs) are regular occurrences. Such restructurings are often carried out in order to increase the MNE‟s competitiveness on the market by making the supply chain and management more efficient in order to ac-quire benefits due to economies of scale. READ MORE

  5. 9. "The Art of Good Business is being a good Middle Man"ager : ... In Growth Companies

    University essay from IHH, EMM (Entrepreneurskap, Marknadsföring, Management)

    Author : Hanna Lundquist; Ingrid Petersson; [2007]
    Keywords : Corporate Growth; Middle management; Leadership; Motivation; Communication; Organizational Change;

    Abstract : The existing literature dealing with corporate growth in relation to lower level management is limited; instead the main focus in the past has been put on the top management perspec-tive. Therefore, the aim of this thesis is to investigate and describe middle management in four growth companies. READ MORE