Sökning: "Business restructurings"

Visar resultat 6 - 10 av 17 uppsatser innehållade orden Business restructurings.

1. 6. Sydkorea under två kriser - vad lärde man sig av krisen 1997 inför krisen 2008?

   Kandidat-uppsats, Lunds universitet/Nationalekonomiska institutionen

   Författare :Johan Von Wiesen; Louise Gustafsson; [2013]
   Nyckelord :South Korea; Policy learning; Asian crisis; Global financial crisis; Business and Economics;

   Sammanfattning : This paper examines the macroeconomic policy management in South Korea during the Asian and global financial crises from a policy learning perspective. We argue that the lessons Korean officials drew from the Asian crisis were primarily negative, reflecting the harsh outcome of this crisis, and included economic restructuring as well as active crisis management adjustments. LÄS MER

3. 7. Key transfer pricing issues arising from the transfer of an ongoing concern : A comparison between the OECD TP Guidelines and the German and the U.S. legislations

   Master-uppsats, IHH, Rättsvetenskap

   Författare :Daniel Sjöberg; [2013]
   Nyckelord :Transfer pricing; Business restructurings; transfer of an ongoing concern; goodwill; going concern value; synergies; valuation methods;

   Sammanfattning : The purpose of this thesis is to analyse and compare the transfer pricing approaches held by the OECD, Germany and the United States when transferring an ongoing concern. The term “ongoing concern” in the OECD Transfer Pricing Guidelines is to be interpreted as very wide and to cover every case where a function is bundled with assets and risks. LÄS MER

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

   Master-uppsats, IHH, Rättsvetenskap

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

   Sammanfattning : 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. LÄS MER

5. 9. Beskattning vid kvalificerade fusioner - särskilt om tillämpningsområdet enligt den svenska implementeringen

   Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen

   Författare :Gustav Nittby; [2012]
   Nyckelord :Skatterätt; Law and Political Science;

   Sammanfattning : Institutet fusioner är en typ av sammanslagningar av företag. Den här uppsatsen tar sikte på den typen av sammanslagningar som definieras som fusioner enligt svensk inkomstskatterätt. LÄS MER

7. 10. Business restructuring of tangible goods : The restructuring of an ongoing concern with respect to profit potential in the context of the Swedish arm’s length rule.

   Master-uppsats, IHH, Rättsvetenskap

   Författare :Andreas Olsson; [2012]
   Nyckelord :Business restructuring; transfer pricing; tangible goods; branch of production; profit potential; Swedish arm’s length rule; article 9 in OECD’s model tax agreement.;

   Sammanfattning : Enterprises when transacting with each other, are not subjected to the same market forces as independent enterprises. From a Swedish perspective the applicable rule to transactions between associated enterprises is chap. 14 para. 19. LÄS MER