Essays about: "the arm s length principle"

Showing result 21 - 25 of 36 essays containing the words the arm s length principle.

  1. 21. 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. 22. Business restructuring of tangible goods : The restructuring of an ongoing concern with respect to profit potential in the context of the Swedish arm’s length rule.

    University essay from IHH, Rättsvetenskap

    Author : Andreas Olsson; [2012]
    Keywords : Business restructuring; transfer pricing; tangible goods; branch of production; profit potential; Swedish arm’s length rule; article 9 in OECD’s model tax agreement.;

    Abstract : Enterprises when transacting with each other, are not subjected to the same market forces as independent enterprises. From a Swedish perspective the applicable rule to transactions between associated enterprises is chap. 14 para. 19. READ MORE

  4. 23. 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

  5. 24. 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

  6. 25. Intra-group financing : The influence of the parent-subsidiary relationship in the pricing of intra-group loans

    University essay from IHH, Rättsvetenskap

    Author : Karin Lundblad; [2010]
    Keywords : Transfer pricing; intra-group financing; the arm s length principle; intra-group loans; guarantees;

    Abstract : This master thesis examines the issues surrounding the pricing of intra-group loans. The main focus of the thesis is the process of establishing an interest rate and the assessment of the credit risk in an intra-group context. READ MORE