Essays about: "thesis on transfer pricing"

Showing result 1 - 5 of 47 essays containing the words thesis on transfer pricing.

  1. 1. Can the Arm’s Length Principle in the OECD Transfer Pricing Guidelines Fulfil the Minimum Requirements of the Transaction Approach in the Controlled Foreign Company Rules under Anti-Tax Avoidance Directive?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Zhijie Qiu; [2019]
    Keywords : Arm s Length Principle; CFC Rules; ATAD; BEPS; Law and Political Science;

    Abstract : Generally, the ALP in TP regulations is widely applied in order to prevent price manipulation which will cause tax avoidance. And CFC regulations have usually been regarded as a “backstop” of TP regulations in terms of combating tax avoidance. READ MORE

  2. 2. Tax Penalties in Transfer Pricing

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Carl-Johan Lindman; [2019]
    Keywords : tax penalties; transfer pricing; Skattetillägg; Internprissättning;

    Abstract : The purpose of this thesis is to examine both the conditions for levying tax penalties in transfer pricing and the sustainability of the Swedish tax penalty framework in regard to transfer pricing in a post-BEPS world. This question is of relevance as BEPS has resulted in more extensive documentation requirements, affecting both the tax payer’s tax assessment procedure and the Swedish Tax Agency’s auditing practice. READ MORE

  3. 3. Internal Pricing and the Effect of Liquidity Requirements

    University essay from KTH/Industriell ekonomi och organisation (Inst.)

    Author : Sara Matilda Scheibenpflug; [2018]
    Keywords : Funds Transfer Pricing; Internal Pricing; Liquidity Cost Allocation; Basel III; Liquidity Coverage Ratio; Net Stable Funding Ratio; Internprissättning av Finansiering; Internprissättning; Allokering av Likviditetskostnad; Basel III; Likviditetstäckningsgrad; Stabil Nettofinansieringsgrad;

    Abstract : The fundamental business model of banks is based on receiving short-term deposits and giving long-term loans which means that active banks are naturally subject to liquidity risk. During the last financial crisis poor liquidity risk management was seen as one of the main causes which has led to an increased focus on the management of liquidity risk and the introduction of the first minimum requirements for liquidity in banks, through Basel III. READ MORE

  4. 4. Internal Pricing and theEffect of Liquidity Requirements : A qualitative review of Swedish banks

    University essay from KTH/Industriell ekonomi och organisation (Inst.)

    Author : Sara Scheibenflug; [2018]
    Keywords : Funds Transfer Pricing; Internal Pricing; Liquidity Cost Allocation; Basel III; Liquidity Coverage Ratio; Net Stable Funding Ratio; Internprissättning av Finansiering; Internprissättning; Allokering av Likviditetskostnad; Basel III; Likviditetstäckningsgrad; Stabil Nettofinansieringsgrad;

    Abstract : The fundamental business model of banks is based on receiving short-term deposits and giving long-term loans which means that active banks are naturally subject to liquidity risk. During the last financial crisis poor liquidity risk management was seen as one of the main causes which has led to an increased focus on the management of liquidity risk and the introduction of the first minimum requirements for liquidity in banks, through Basel III. READ MORE

  5. 5. The Commission Proposal for a Directive on Double Taxation Dispute Resolution Mechanisms: Will it resolve the remaining double taxation issues within the EU?

    University essay from Lunds universitet/Juridiska institutionen

    Author : Jiawen Xi; [2017]
    Keywords : Double taxation; European Union; Double taxation resolution; Arbitration Convention; ATAD; Law and Political Science;

    Abstract : Double taxation has been widely accepted that constitutes an obstacle to the functioning of the single market. The European Union has adopted some uniform measures to have double taxation eliminated, for example, the Parent-Subsidiary Directive and the Interest-Royalty Directive. READ MORE