Essays about: "tax authority"

Showing result 21 - 25 of 29 essays containing the words tax authority.

  1. 21. Advance pricing agreements : The concept and its implementation in Swedish tax law

    University essay from IHH, Företagsekonomi

    Author : Helena Ehrstedt; Maria Alm; [2011]
    Keywords : Advance pricing agreements; transfer pricing; United States; Arm s length principle; Germany; Sweden; Netherlands;

    Abstract :   Transfer pricing (TP) has for a long time been an important tax issue, however it is only within the past decade that it has gotten the attention it deserves. This since more and more corporations becomes globalized. When setting a TP within a multinational enterprise (MNE) it is important to consider the arm’s length principle. READ MORE

  3. 22. Strategic Transfer Pricing : The Art of Pricing Inter-company Transactions between Sweden and China

    University essay from Företagsekonomi

    Author : Ida Hjertberg; Sanna Pettersson; [2010]
    Keywords : Transfer Pricing; OECD guidelines; Regulatory compliance; Inter-company transactions; China and Sweden;

    Abstract : Background International transfer pricing has been a highlighted issue during the last decades as country after country has revised and introduced new transfer pricing laws as a respond to the expanded globalization. Several countries are adopting similar approaches and the prime guiding principles are provided by the Organization for Economic Co-Operation (OECD). READ MORE

  4. 23. Documentation within Transfer Pricing : A case study

    University essay from IHH, Företagsekonomi

    Author : Johan Lagerqvist; Yan Cheng; [2009]
    Keywords : Transfer pricing; documentation requirements; arm s length principle; OECD; tax authority;

    Abstract : Purpose: The overall purpose of this thesis is to provide an analysis of the effects of the documentation requirements on transfer pricing and provide a clearer picture of the documentation requirements in transfer pricing. Furthermore, the purpose is to analyze whether the chosen method of Superfos is adequate related to the new regulations. READ MORE

  5. 24. Attribution of Profits to Dependent Agent Permanent Establishments : The dual taxpayer approach versus the single taxpayer approach

    University essay from IHH, Rättsvetenskap

    Author : Jasmina Hasanbegovic; [2009]
    Keywords : dual taxpayer; dependent agent; permanent establishment;

    Abstract : Business profits constitute the main part of income derived through international business and these profits are only to be taxed in the home state of the enterprise. However, if the enterprise conducts business in a host state through a PE, the profits attributable to the PE are taxable in the host state. READ MORE

  6. 25. 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