Essays about: "transfer pricing study"

Showing result 1 - 5 of 40 essays containing the words transfer pricing study.

  1. 1. Open Innovation or Anti-Competitive Abuse? A Case-Study on the Tesla Patent Pledge under European Union Competition Law

    University essay from Göteborgs universitet/Juridiska institutionen

    Author : Lukas Wenger; [2023-08-11]
    Keywords : ;

    Abstract : Patent Pledges can be defined as “voluntary commitments by patent holders to limit enforcement of their patents, made to the public or large segments of specific markets”. In terms of IP strategy, it is a relatively new strategy, only having a history of 20 or so years. READ MORE

  2. 2. A Holistic Perspective on Transfer Pricing : A Qualitative Single-Case Study of an International Organization

    University essay from Jönköping University/Internationella Handelshögskolan

    Author : Emil Mattisson; Carl Melin; [2023]
    Keywords : case study; institutional theory; internal transactions; transfer pricing; stakeholder theory;

    Abstract : Background: A majority of world trade takes place within rather than between organizations. When transactions take place within an organization and external market forces are absent, internal prices must be developed. The pricing of these internal transactions gives rise to the topic of transfer pricing. READ MORE

  3. 3. Commercialization of a Niche Sustainable Microwave AI Technology Innovation : A case study in Percy Roc AB

    University essay from Uppsala universitet/Industriell teknik

    Author : Aynaz Mirzazada; Jerry Faisal; [2023]
    Keywords : Energy Costs; Industrial Heating; Microwave AI Heating Technology; Commercialization of Niche Technological Innovations; Sustainable Heating Technologies;

    Abstract : Nowadays, increasing energy costs create challenges for societies. In industries such as manufacturing, energy is one of the basic needs for development, automation, and modernization. The increase in energy costs affects economic growth, especially, in the manufacturing industry which depends on the energy consumption to run their facilities. READ MORE

  4. 4. The digital economy and its implications: does the OECD’s Pillar One Proposal challenge the principles of law within International and EU tax law?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Wihan Esterhuizen; [2023]
    Keywords : Tax; EU Law; OECD S Pillar One; principles of law; ability-to-pay; territoriality; state aid; transfer pricing; Arm s length principle; Law and Political Science;

    Abstract : Change is the only constant; yet, as we step into the brave new world of taxing the digital economy, it might seem like the need and development of principles and rules for adequate profit allocation has only begun. This thesis discusses the profit allocation rules under the Unified Approach of the OECD Pillar One Proposal Amount A in relation to three identified principles of law in international and European tax law. READ MORE

  5. 5. 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