Sökning: "Indirect pricing methods"

Hittade 4 uppsatser innehållade orden Indirect pricing methods.

  1. 1. Valuation of Transactions Related to Intangibles from Transfer Pricing and VAT Perspective

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Davit Berdzuli; [2020]
    Nyckelord :Law and Political Science;

    Sammanfattning : What are the intangibles and how transactions related to them should be evaluated from a direct and indirect tax perspective is one of the crucial questions of the modern tax systems and business operators. OECD provides a combination of methods and rules that can be applied for direct tax purposes. LÄS MER

  3. 2. Armlängdsprincipen i svensk rätt - med fokus på indirekta prissättningssystem

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

    Författare :Jesper Bengtzén; [2015]
    Nyckelord :Skatterätt; Internprissättning; Transfer Pricing; BEPS; Tax Law; Indirekt prissättning; Indirect pricing methods; Law and Political Science;

    Sammanfattning : Denna uppsats diskuterar internprissättning, d.v.s. koncernintern gränsöverskridande handel, i ljuset av de förändringar som BEPS-projektet innebär gällande aggressiv skatteplanering och skatteerosion. LÄS MER

  4. 3. The remuneration for intra group services : A study of issues that have caused disagreements between taxpayers and tax authorities

    Magister-uppsats, IHH, Rättsvetenskap

    Författare :Eric Elmlid; [2009]
    Nyckelord :Transfer Pricing; International Taxation; OECD; Intra Group Services;

    Sammanfattning : This master’s thesis has analyzed the issues multinational enterprises (MNE) have when determining the arm’s length price from intra group services rendered from a group service center (GSC). The thesis is based on the recommendations from the Organization for Economic Co-operation and Development (OECD), and the legislations in Sweden, Germany, USA, and Denmark. LÄS MER

  5. 4. Cost Accounting in The Travel Company: A case study of the cost of customization in the group travel industry

    D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Författare :Linnéa Wennergren; Katrin Wilewska; [2006]
    Nyckelord :Customization; Cost accounting; Indirect costs; Time measurement;

    Sammanfattning : The Travel Company is a company within the group travel industry offering their customers the option to completely customize their tours. This study analyzes the cost accounting of the customized tours. It examines the implications of the current cost accounting system and evaluates alternative cost accounting methods. LÄS MER