Essays about: "the arm s length principle"
Showing result 31 - 35 of 36 essays containing the words the arm s length principle.
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31. Kvalitativ analys av Holmen Skogs internprissättningsmodell
University essay from SLU/Dept. of Forest ProductsAbstract : 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
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32. Associated Enterprises : What is the meaning of “participation in control”?
University essay from IHH, RättsvetenskapAbstract : När relaterade bolag belägna i olika länder säljer varor och tjänster sinsemellan kan det av olika anledningar ske till ett pris som avviker från det marknadsmässiga. Det kan bero på skatteplanering, men också på diverse andra omständigheter. READ MORE
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33. Thin Capitalisation : A comparison of the application of article 9.1of the OECD model tax convention and the Swedish adjustment rule to thin capitalisation
University essay from IHH, RättsvetenskapAbstract : This thesis answers the question “How does the application of the Swedish adjustment rule correspond to the OECD point of view regarding intragroup loans to thinly capitalised companies?” The question is answered by using the traditional legal method and by examining the way the adjustment rule is applied by the Supreme Administrative Court, the Swedish approach when using the arm’s length principle in Swedish law is then compared to the approach recommended by the OECD. From a tax point of view intragroup prices on commodities and services are of vital importance for multinational enterprises, since these prices in the end affects the total corporate taxation. READ MORE
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34. Documentation requirements on transfer pricing : A comparative study of international guidelines
University essay from IHH, RättsvetenskapAbstract : Utgångspunkten för denna magisteruppsats är en komparativ studie av internationella riktlinjer för dokumentation av internprissättning. Internprissättning reglerar hur närståendetransaktioner inom internationella koncerner skall värderas. READ MORE
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35. The Implications of the Arbitration Convention : A step back for the European Community or a step forward for elimination of transfer pricing related double taxation?
University essay from IHH, RättsvetenskapAbstract : It was assumed in the mid 1990s that 60% of all global trade took place within a group of enterprises. With increased globalisation leading to an increase in mergers and acquisitions this figure is most likely higher. Thus intra-company and intra-group transactions form a major part of business. READ MORE
