Essays about: "transfer pricing methods"

Showing result 1 - 5 of 30 essays containing the words transfer pricing methods.

  1. 1. Geometric Brownian Motion Option Pricing Model for Professional Football Contracts

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Author : Dennis Markovic; Emil Schough; [2023]
    Keywords : Geometric Brownian motion; Football; Investment analysis; Real options;

    Abstract : In recent years, the valuation of football players has gained significant attention, especially in the context of their transfer value in the market. Our investigation explores the application of a Geometric Brownian Motion option pricing model to estimate the transfer value of football players, considering the option-like characteristics of player contracts. READ MORE

  3. 2. The Grey Area of Taxation - An essay on Low Value-Adding Services in Swedish Tax Law

    University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Author : Douglas Linton Wahlgren; [2023]
    Keywords : skatterätt; finansrätt; koncerninterna tjänster; internprissättning; vinstallokering; Law and Political Science;

    Abstract : This essay critically examines the legal aspects of low value-adding services within multinational corporations, focusing on their treatment in Swedish tax law and the OECD Transfer Pricing Guidelines (OECD TPG). It explores the challenges and complexities involved in defining and taxing intragroup services, emphasizing their impact on profit shifting strategies. READ MORE

  4. 3. Transfer Pricing Methods and Pillar One: An Analysis

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Shivani Mudhalwadkar; [2022]
    Keywords : ;

    Abstract : .... READ MORE

  5. 4. Deep learning exotic derivatives

    University essay from Uppsala universitet/Avdelningen för systemteknik

    Author : Gunnlaugur Geirsson; [2021]
    Keywords : deep learning; neural networks; derivative pricing; automatic differentiation; Monte Carlo; transfer learning; structured products; risk sensitivities; valuation; autocalls;

    Abstract : Monte Carlo methods in derivative pricing are computationally expensive, in particular for evaluating models partial derivatives with regard to inputs. This research proposes the use of deep learning to approximate such valuation models for highly exotic derivatives, using automatic differentiation to evaluate input sensitivities. READ MORE

  6. 5. The notion of economic value in taxation - A comparison of valuation methods

    University essay from Lunds universitet/Juridiska fakulteten; Lunds universitet/Juridiska institutionen

    Author : Martin Linder; [2020]
    Keywords : EU law; Tax law; Transfer pricing; Customs law; VAT; Valuation methods; Law and Political Science;

    Abstract : The concept of economic value is not well explored nor consistently applied in the field of taxation. Different systems of taxation assess value from their own perspectives and with their own interests in mind resulting in situations where different values for taxation are determined for the same transaction. READ MORE