Sökning: "Moses Ado"

Hittade 1 uppsats innehållade orden Moses Ado.

  1. 1. Transfer Pricing Disputes in Kenya: Advance Pricing Agreements the Way Forward?

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Moses Ado; [2015]
    Nyckelord :Transfer Pricing; Transfer Pricing Dispute Resolution Mechanisms; Advance Pricing Agreements; Kenya; Law and Political Science;

    Sammanfattning : Kenya, like the rest of the world, in an effort to protect its tax base, has enacted a transfer pricing (TP) legislation requiring, among other things, that inter-company transactions be conducted at arm’s length. However, due to the very nature of TP transactions, the determination of the correct arm’s length price or profit margin has remained a major challenge, not only for the taxpayers, but for the tax authority as well. LÄS MER