Essays about: "transfer pricing adjustment"

Showing result 6 - 10 of 11 essays containing the words transfer pricing adjustment.

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

   University essay from 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

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

   University essay from 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

4. 8. Associated Enterprises : What is the meaning of “participation in control”?

   University essay from IHH, Rättsvetenskap

   Author : Isabel Carendi; Maria Lilliestierna; [2006]
   Keywords : International tax law; transfer pricing; the arm’s length principle; associated enterprises; Internationell skatterätt; internprissättning; armlängdsprincipen; relaterade bolag;

   Abstract : 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

5. 9. 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, Rättsvetenskap

   Author : Magnus Eriksson; Fredrik Richter; [2006]
   Keywords : transfer pricing; thin capitalisation; mobil oil; arm s length principle; internprissättning; underkapitalisering; mobil oil; armlängdsprincipen;

   Abstract : 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

6. 10. Värdet av tystnad : en värderingsstudie över Upplands Väsbybornas betalningsvilja för reducerat flygbuller

   University essay from SLU/Dept. of People and Society

   Author : Josefin Asséhn; [2006]
   Keywords : hedonisk prissättning; buller; tystnad;

   Abstract : Since the spring 2003 the tenant-owner home association the Terrace in Upplands Väsby municipality lies straight under the approach route to Arlanda Airport’s new third landing chute. Noise levels of over 70 dB have been measured in the area, which exceeds National Board of Housing’s, values for traffic noise at a terrace in connection to housing. READ MORE