Sökning: "internprissättnings metoder"

Hittade 2 uppsatser innehållade orden internprissättnings metoder.

1. 1. The Grey Area of Taxation - An essay on Low Value-Adding Services in Swedish Tax Law

   Kandidat-uppsats, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

   Författare :Douglas Linton Wahlgren; [2023]
   Nyckelord :skatterätt; finansrätt; koncerninterna tjänster; internprissättning; vinstallokering; Law and Political Science;

   Sammanfattning : This essay critically examines the legal aspects of low value-adding services within multinational corporations, focusing on their treatment in Swedish tax law and the OECD Transfer Pricing Guidelines (OECD TPG). It explores the challenges and complexities involved in defining and taxing intragroup services, emphasizing their impact on profit shifting strategies. LÄS MER

3. 2. Practical applicability of methods to determine the transfer price of intangibles

   Magister-uppsats, IHH, Rättsvetenskap

   Författare :Johan Tennemar; Erik Koponen; [2009]
   Nyckelord :Transfer pricing; intangibles; transfer pricing methods; applicability of methods; Internprissättning; immateriella tillgångar; internprissättnings metoder; tillämpning av metoder;

   Sammanfattning :   This master’s thesis discusses and analyzes difficulties in transfer pricing methods’ applicability to intangibles. With basis from the OECD Transfer Pricing Guidelines and the U.S. regulations, this thesis investigates applicable methods in legislation, theory, recommendations, case law and how they are applied in practice. LÄS MER