Essays about: "what is international transfer price"

Showing result 1 - 5 of 11 essays containing the words what is international transfer price.

1. 1. Link between Transfer Pricing and Customs Union Regulations

   University essay from Uppsala universitet/Juridiska institutionen

   Author : Ankita Tiwari; [2022]
   Keywords : Transfer Pricing; Customs Union;

   Abstract : Base erosion and profit sharing (BEPS) explain the process when multinational enterprises take advantage of the gaps, mismatches or loopholes in the international tax regulations for artificially shifting profits to lower tax jurisdictions or no tax jurisdictions. Tax avoidance strategies were legal in most cases and overlooked until the OECD G20 BEPS project was done in 2013. READ MORE

3. 2. Compensating adjustments - An international perspective

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

   Author : Oskar Paladini Söderberg; [2018]
   Keywords : Skatterätt; finansrätt; fiscal law; transfer pricing; compensating adjustments; economic double taxation; Law and Political Science;

   Abstract : The purpose of this essay is to investigate if there exist any differences in the handling of compensating adjustments between Sweden and the UK and why these differences exist together with what consequences it may bring. Differences were identified, such as the fact that the UK only allows for compensating adjustments in an upward direction whilst Sweden accepts adjustments in both directions. READ MORE

4. 3. Implications of encampment for the potential of Cash Based Transfer assistance

   University essay from Lunds universitet/Avdelningen för Riskhantering och Samhällssäkerhet

   Author : Nephele de Bruin; [2017]
   Keywords : Cash Based Transfer assistance; encampment policy; refugee camps; Tanzania; Social Sciences;

   Abstract : This study explores the implications of an encampment policy - criminalising refugees’ mobility beyond the borders of a camp - for the potential of Cash Based Transfer assistance in protracted refugee situations. As the success of Cash Based Transfer assistance implies market availability and access to commodities, and certain interaction between the host community and refugee population, it is argued to be in conflict with what an encampment policy entails. READ MORE

5. 4. Transfer Pricing in European Union VAT Law

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Brimar Aðalsteinsson; [2013]
   Keywords : Value added tax; transfer pricing; open market value; Law and Political Science;

   Abstract : The aim of the thesis is to analyse the transfer pricing rules in the VAT system, namely Articles 72 and 80 of the Recast VAT directive. The thesis specifically aims to investigate the application of the open market value to improperly valued transactions between related parties, what the open market value in the VAT system is and how it is determined. READ MORE

6. 5. Taxation of Multi-National Enterprises - State and corporate responsibility regarding the issue of transfer pricing

   University essay from Lunds universitet/Juridiska institutionen

   Author : Cecilia Siegbahn; [2013]
   Keywords : Public international law; Skatterätt; Transfer pricing; Law and Political Science;

   Abstract : Uppsatsen berör frågeställningen hur multinationella företag påverkar skattebasen via internprissättning. När företag överför tillgångar mellan enheter i olika länder krävs det att tillgångarna prissätts så att den beskattningsbara vinsten som uppkommer speglar omsättningen/värdet på enheten i det landet. READ MORE