Sökning: "Johan Tennemar"

Hittade 1 uppsats innehållade orden Johan Tennemar.

1. 1. Practical applicability of methods to determine the transfer price of intangibles

   Magister-uppsats, IHH, Rättsvetenskap

   Författare :Johan Tennemar; Erik Koponen; [2009]
   Nyckelord :Transfer pricing; intangibles; transfer pricing methods; applicability of methods; Internprissättning; immateriella tillgångar; internprissättnings metoder; tillämpning av metoder;

   Sammanfattning :   This master’s thesis discusses and analyzes difficulties in transfer pricing methods’ applicability to intangibles. With basis from the OECD Transfer Pricing Guidelines and the U.S. regulations, this thesis investigates applicable methods in legislation, theory, recommendations, case law and how they are applied in practice. LÄS MER