Essays about: "discuss the concept of transfer pricing"

Found 2 essays containing the words discuss the concept of transfer pricing.

1. 1. Transfer Pricing: Entitlement to Intangible Related Returns

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Aleksandra Stojanova; [2013]
   Keywords : Transfer Pricing; Intangibles; Intangible related returns; Law and Political Science;

   Abstract : The entitlement to the income arising from the development and use or transfer of the intangible property within the MNE group members has been contentious issues for transfer pricing purposes. This paper aims to discuss and analyse the concept of entitlement to intangible related returns, considering the application of the arm’s length principle with regard to allocation of the benefits as provided within the Article 9 of the OECD MTC. READ MORE

3. 2. The Global Effect of the Glaxo Case : The Increase of Transfer Pricing Conflicts between the OECD and the US

   University essay from IHH, Rättsvetenskap

   Author : Camilla Hallbäck; Sara Gustafsson; [2008]
   Keywords : Transfer Pricing; Marketing Intangibles; The Arm s Length Principle; The Pharmaceutical Industry; Internprissättning; immateriella tillgångar; armlängdsprincipen; läkemedelsbranschen;

   Abstract : This master’s thesis compares the OECD transfer pricing recommendations with the transfer pricing rules of the US. The main focus is the ethical pharmaceutical industry and intangible property, in particular marketing intangibles. READ MORE