Sökning: "commensurate with income"

Hittade 1 uppsats innehållade orden commensurate with income.

  1. 1. The Concept of Commensurate with Income : Retroactive adjustments and the arm's length standard

    Magister-uppsats, IHH, Rättsvetenskap

    Författare :Ingrid Borgström; Stefan Andersson; [2009]
    Nyckelord :transfer pricing; commensurate with income; arm s length standard; intangible property;

    Sammanfattning : This master’s thesis deals with the transfer pricing of intangibles and focuses on the U.S. standard commensurate with income. This standard has been accused of being incompatible with the overriding principle of transfer pricing, the arm’s length standard, and is not endorsed by the OECD. LÄS MER