Sökning: "Helena Wictorsson"

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  1. 1. Transfer Pricing Documentation - Putting a Framework to the Test

    Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

    Författare :Helena Wictorsson; [2004]
    Nyckelord :Transfer pricing; transfer pricing documentation framework; documentation requirements; OECD guidelines; tax authorities; external demands; compliance burden; organisational and operational demands; Management of enterprises; Företagsledning; management; Business and Economics;

    Sammanfattning : During the last two decades the global trading has had a striking increase. The combination of increased internal transactions together with more complex structures of ownership within international companies have complicated the possibility of authority control of transfer pricing. LÄS MER