Sökning: "business restructuring transfer pricing tax"

Hittade 5 uppsatser innehållade orden business restructuring transfer pricing tax.

1. 1. 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

3. 2. 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

4. 3. Transfer Pricing and Business Restructurings : Risk Allocation as set out in Issues Notes 1 of the OECD Discussion Draft

   Magister-uppsats, IHH, Rättsvetenskap

   Författare :Annelie Forsberg; [2010]
   Nyckelord :transfer pricing; business restructuring; risk allocation; Issues Notes 1;

   Sammanfattning : The purpose of this thesis is to analyze the notion of risk as set out in Issues Notes 1, in the document “Transfer Pricing Aspects of Business Restructurings: Discussion Draft for Public Comment”. Furthermore, the approach of this draft is compared with the authorized OECD approach, established in the 2010 Report on the Attribution of Profits to Permanent Establishments. LÄS MER

5. 4. Business Restructurings : Transfer Pricing Aspects from a Distributor's Perspective - When Should Shifted Profit Potential be Remunerated?

   Magister-uppsats, Högskolan i Jönköping; IHH, Rättsvetenskap

   Författare :Helena Good; [2010]
   Nyckelord :transfer pricing; business restructurings; arm’s length principle; marketing intangibles; profit potential; options realistically available;

   Sammanfattning : The OECD Guidelines stipulates that a business restructuring resulting in shifted profit potential not automatically implies that compensation should be paid between the restructuring parties. This thesis examines when shifted profit potential should be remunerated from the perspective of the fictive Swedish distributor Enterprise A which is facing a business restructuring. LÄS MER

7. 5. Business Restructurings and Transfer Pricing in Germany and Sweden : The concepts of profit/loss potential and indemnification

   Magister-uppsats, IHH, Rättsvetenskap

   Författare :Björn Godring; Lisa Wåhlin; [2009]
   Nyckelord :Transfer pricing; business restructurings; indemnification; profit loss potential;

   Sammanfattning : Business restructurings within multinational enterprises (MNEs) are regular occurrences. Such restructurings are often carried out in order to increase the MNE‟s competitiveness on the market by making the supply chain and management more efficient in order to ac-quire benefits due to economies of scale. LÄS MER