Essays about: "transfer pricing intangibles"

Showing result 6 - 10 of 16 essays containing the words transfer pricing intangibles.

1. 6. Transfer Pricing Treatment of Transactions with Hard-to-Value Intangibles: Is BEPS Action 8 Based on the Arm’s Length Principle?

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Oleh Fedusiv; [2016]
   Keywords : Transfer Pricing; Intangibles; Hard-to-Value Intangibles; BEPS; Arm’s Length Principle; Law and Political Science;

   Abstract : This master’s thesis analyses BEPS Action 8 recommendations in relation to transactions with hard-to-value intangibles. OECD has developed them with a view to ensure that transfer pricing outcomes of transactions with hard-to-value intangibles are aligned with value creation. READ MORE

3. 7. Transfer Pricing: Entitlement to Intangible Related Returns

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Aleksandra Stojanova; [2013]
   Keywords : Transfer Pricing; Intangibles; Intangible related returns; Law and Political Science;

   Abstract : The entitlement to the income arising from the development and use or transfer of the intangible property within the MNE group members has been contentious issues for transfer pricing purposes. This paper aims to discuss and analyse the concept of entitlement to intangible related returns, considering the application of the arm’s length principle with regard to allocation of the benefits as provided within the Article 9 of the OECD MTC. READ MORE

4. 8. Transfer Pricing of Intangibles: A multi-case study of transfer pricing of intangibles within Swedish multinational manufacturing companies

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

   Author : Axel Andersson; Jens Friedrich; [2013]
   Keywords : Transfer Pricing; Intangible Assets; Multinational Companies; Manufacturing Industry;

   Abstract : This paper investigates the determinants of transfer pricing of intangible assets within Swedish multinational manufacturing companies. A special focus is put on the interdependencies between the transfer pricing system and the operations. READ MORE

5. 9. Business Restructuring : The applicability of the arm's length principle for intangibles with an uncertain value at the time of the restructuring

   University essay from IHH, Rättsvetenskap

   Author : Ida Claesson; [2012]
   Keywords : Transfer Pricing; Business Restructurings; The Arm s Length Principle; Intangibles; Uncertain value;

   Abstract : This thesis is based on the regulations found in the OECD model and the OECD TP guidelines concerning the arm’s length principle. The core of the arm’s length principle is that transactions between associated enterprises should be treated the same as transactions between independent enterprises. READ MORE

6. 10. Transfer pricing, Valuating Intangibles in Practise

   University essay from Lunds universitet/Juridiska institutionen

   Author : Moa Svanberg; [2012]
   Keywords : Tax law; Transfer pricing; Arm s length princingple; OECD; Law and Political Science;

   Abstract : Uppsatsens syfte är att redogöra för nuvarande gällande rätt gällande internprissättning I kombination med immateriella rättigheter. Benämningen internprissättning refererar till priser i en transaktion som sker mellan bolag i en intressegemenskap. READ MORE