Essays about: "transfer pricing adjustment"

Showing result 1 - 5 of 9 essays containing the words transfer pricing adjustment.

  1. 1. Hard to value intangibles from a Swedish perspective

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Håkan Vahlsten; [2017]
    Keywords : BEPS Action 8-10; Transfer Pricing; Arm s length principle; Arm s length distance; Inkomstskattelagen; Korrigeringsregeln; Intangibles; Hard To Value Intangibles; HTVI; Law and Political Science;

    Abstract : The purpose of this thesis is to study the work of the OECD presented in the Final BEPS-Report under Action 8 concerning hard to value intangibles in a Swedish context. Further, the OECD Model Tax Convention and its Commentaries are discussed in terms of their validity as a source of law in a Swedish perspective, or if there is a requirement now or after the implementation of Action 8 for changes to the Inkomstskattelagen, and particular the Korrigeringsregeln. READ MORE

  2. 2. Possible VAT implications due to voluntary and involuntary transfer pricing adjustments in the EU

    University essay from Lunds universitet/Juridiska institutionen

    Author : Albin Klang; [2013]
    Keywords : VAT; Transfer Pricing; EU law; Tax law; Law and Political Science;

    Abstract : Mervärdesskatt och Transfer Pricing är två av de stora områdena inom internationell skatterätt, då det förra är en indirekt skatt och baseras på det subjektiva priset och det senare området tillhör direkt beskattning och använder ett objektivt, fiktivt pris för beräkning kan de vid första anblick sakna anknytning. Det finns dock en risk att justeringar av det pris som använts för Transfer Pricing-ändamål kan påverka den mervärdeskatt som ska erläggas. READ MORE

  3. 3. Vertical Integration : A Case Study of the Issues Regarding the Internal Trading in a Swedish Engineering Group

    University essay from Högskolan i Jönköping/IHH, Företagsekonomi; Högskolan i Jönköping/IHH, Företagsekonomi

    Author : Tobias Claesson; Erika Blomberg; [2013]
    Keywords : Vertical integration; internal trading; transfer pricing; decentralisation; sub-optimisation;

    Abstract : The success of vertical integration is highly dependent on units’ ability to collaborate towards common goals. Deficiencies in coordinating and controlling the internal trading activities could imply that the benefits and the purpose of vertical integration are unutilised. READ MORE

  4. 4. Customs Valuation and Transfer Pricing : Two Sides of the Same Coin

    University essay from Högskolan i Jönköping/IHH, Rättsvetenskap

    Author : Maria Malm; [2009]
    Keywords : customs value; transfer pricing; arm’s length principle; valuation method; transaction value; related party; price adjustment;

    Abstract : The purpose of this master’s thesis is to examine and analyse how a transfer pricing adjustment is made and how related parties should handle price adjustments from a customs perspective in Sweden. The examination includes describing the valuation methods available for transfer pricing and customs valuation with regards to related parties. READ MORE

  5. 5. China - The new Corporate Income Tax Law and its effect on Transfer Pricing : and in particular the issue of documentation requirements

    University essay from Högskolan i Jönköping/IHH, Rättsvetenskap; Högskolan i Jönköping/IHH, Rättsvetenskap

    Author : Ida Hansen; Viktoria Lin; [2008]
    Keywords : Transfer pricing; China; documentation requirement; international taxation; income tax; multinational enterprises; Internprissättning; Internationell företagsbeskattning; multinationella koncerner; dokumentationskrav; Kina;

    Abstract : China has had a remarkable development since the late 1970s, when the Chinese government started opening up its internal market for the outside world. The Chinese legislation and the legal system itself have been developing rapidly to adapt to the new economic environment, however not without complications. Many uncertainties still remain. READ MORE