Essays about: "the arm s length principle"

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

  1. 36. Transfer Pricing Documentation - Putting a Framework to the Test

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Helena Wictorsson; [2004]
    Keywords : Transfer pricing; transfer pricing documentation framework; documentation requirements; OECD guidelines; tax authorities; external demands; compliance burden; organisational and operational demands; Management of enterprises; Företagsledning; management; Business and Economics;

    Abstract : During the last two decades the global trading has had a striking increase. The combination of increased internal transactions together with more complex structures of ownership within international companies have complicated the possibility of authority control of transfer pricing. READ MORE