Essays about: "multinationella koncerner"

Found 3 essays containing the words multinationella koncerner.

1. 1. Transfer pricing, Valuating Intangibles in Practise

   University essay from Lunds universitet/Juridiska institutionen

   Author : Moa Svanberg; [2012]
   Keywords : Tax law; Transfer pricing; Arm s length princingple; OECD; Law and Political Science;

   Abstract : 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

3. 2. Kvalitativ analys av Holmen Skogs internprissättningsmodell

   University essay from SLU/Dept. of Forest Products

   Author : Lina Hellberg; [2008]
   Keywords : internprissättning; dokumentationskyldighet; marknadspris; anläggningsprincipen;

   Abstract : Transfer pricing has attracted considerable interest among tax authorities in recent years. One of the reasons for this is that various countries have now begun to protect their own tax bases to a greater extent than they did in the past. READ MORE

4. 3. China - The new Corporate Income Tax Law and its effect on Transfer Pricing : and in particular the issue of documentation requirements

   University essay from IHH, Rättsvetenskap

   Author : Ida Hansen; Viktoria Lin; [2008]
   Keywords : Transfer pricing; China; documentation requirement; international taxation; income tax; multinational enterprises; Internprissättning; Internationell företagsbeskattning; multinationella koncerner; dokumentationskrav; Kina;

   Abstract : China has had a remarkable development since the late 1970s, when the Chinese government started opening up its internal market for the outside world. The Chinese legislation and the legal system itself have been developing rapidly to adapt to the new economic environment, however not without complications. Many uncertainties still remain. READ MORE