Essays about: "comparable uncontrolled price"
Found 5 essays containing the words comparable uncontrolled price.
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1. Key transfer pricing issues arising from the transfer of an ongoing concern : A comparison between the OECD TP Guidelines and the German and the U.S. legislations
University essay from IHH, RättsvetenskapAbstract : The purpose of this thesis is to analyse and compare the transfer pricing approaches held by the OECD, Germany and the United States when transferring an ongoing concern. The term “ongoing concern” in the OECD Transfer Pricing Guidelines is to be interpreted as very wide and to cover every case where a function is bundled with assets and risks. READ MORE
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2. Business Restructuring : The applicability of the arm's length principle for intangibles with an uncertain value at the time of the restructuring
University essay from IHH, RättsvetenskapAbstract : This thesis is based on the regulations found in the OECD model and the OECD TP guidelines concerning the arm’s length principle. The core of the arm’s length principle is that transactions between associated enterprises should be treated the same as transactions between independent enterprises. READ MORE
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3. Transfer pricing, Valuating Intangibles in Practise
University essay from Lunds universitet/Juridiska institutionenAbstract : Uppsatsens syfte är att redogöra för nuvarande gällande rätt gällande internprissättning I kombination med immateriella rättigheter. Benämningen internprissättning refererar till priser i en transaktion som sker mellan bolag i en intressegemenskap. READ MORE
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4. Practical applicability of methods to determine the transfer price of intangibles
University essay from IHH, RättsvetenskapAbstract : This master’s thesis discusses and analyzes difficulties in transfer pricing methods’ applicability to intangibles. With basis from the OECD Transfer Pricing Guidelines and the U.S. regulations, this thesis investigates applicable methods in legislation, theory, recommendations, case law and how they are applied in practice. READ MORE
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5. Transfer Pricing: Using the Comparable Uncontrolled Price Method
University essay from Lunds universitet/Juridiska institutionenAbstract : The transfer price is the price set by two related parties when transferring products, services, etc between the parties. This thesis examines the Comparable Uncontrolled Price (CUP) method, one of the existing methods to price the transactions. READ MORE
