Essays about: "thesis on transfer pricing"

Showing result 26 - 30 of 56 essays containing the words thesis on transfer pricing.

1. 26. Transfer Pricing in European Union VAT Law

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Brimar Aðalsteinsson; [2013]
   Keywords : Value added tax; transfer pricing; open market value; Law and Political Science;

   Abstract : The aim of the thesis is to analyse the transfer pricing rules in the VAT system, namely Articles 72 and 80 of the Recast VAT directive. The thesis specifically aims to investigate the application of the open market value to improperly valued transactions between related parties, what the open market value in the VAT system is and how it is determined. READ MORE

3. 27. Tax compliant transfer pricing and its managerial implications: The case of removing the effect of tax compliant transfer pricing from performance management system

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Egle Morkunaite; Natascha Pascual Norberg; [2013]
   Keywords : tax compliant transfer pricing; performance management system; managerial implications; decentralization;

   Abstract : The tax regulatory environment has significantly changed during the last decades. Tax authorities' increased awareness of transfer pricing is causing many MNEs to use a single set of tax compliant transfer prices, and this has significant managerial implications. READ MORE

4. 28. Taxation of Multi-National Enterprises - State and corporate responsibility regarding the issue of transfer pricing

   University essay from Lunds universitet/Juridiska institutionen

   Author : Cecilia Siegbahn; [2013]
   Keywords : Public international law; Skatterätt; Transfer pricing; Law and Political Science;

   Abstract : Uppsatsen berör frågeställningen hur multinationella företag påverkar skattebasen via internprissättning. När företag överför tillgångar mellan enheter i olika länder krävs det att tillgångarna prissätts så att den beskattningsbara vinsten som uppkommer speglar omsättningen/värdet på enheten i det landet. READ MORE

5. 29. Financial innovation in the public real estate market : How to exploit arbitrage opportunities in public real estate pricing due to investment approach differences between the real estate market and the capital market

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

   Author : Jacob Gejler; [2013]
   Keywords : Financial Innovation; Public Real Estate; Securitization; Asset Backed Securities;

   Abstract : As the stock market is volatile and often short-term, there is a high demand for safe investments outside the stock market and institutional investors like pension funds, insurance companies and asset managers are increasingly searching for low-risk investments that can deliver safe returns.   Alternative investments, like real estate, are a popular way to invest institutional capital. READ MORE

6. 30. Key transfer pricing issues arising from the transfer of an ongoing concern : A comparison between the OECD TP Guidelines and the German and the U.S. legislations

   University essay from IHH, Rättsvetenskap

   Author : Daniel Sjöberg; [2013]
   Keywords : Transfer pricing; Business restructurings; transfer of an ongoing concern; goodwill; going concern value; synergies; valuation methods;

   Abstract : The purpose of this thesis is to analyse and compare the transfer pricing approaches held by the OECD, Germany and the United States when transferring an ongoing concern. The term “ongoing concern” in the OECD Transfer Pricing Guidelines is to be interpreted as very wide and to cover every case where a function is bundled with assets and risks. READ MORE