Sökning: "transfer of an ongoing concern"

Hittade 3 uppsatser innehållade orden transfer of an ongoing concern.

1. 1. The incompatible Definitions of Intangibles between the OECD Guidelines and the U.S. Tax Cuts and Jobs Act from a Transfer Pricing Perspective.

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Julia Hochreiter; [2020]
   Nyckelord :Transfer pricing; definition of intangibles; goodwill; ongoing concern value; double taxation; double non-taxation; the OECD Transfer Pricing Guidelines; the U.S. Tax Cuts and Jobs Act.; Law and Political Science;

   Sammanfattning : “What discrepancies arise from the incompatible definitions of intangibles for transfer pricing purposes according to the OECD Transfer Pricing Guidelines 2017 and the U.S. LÄS MER

3. 2. Key transfer pricing issues arising from the transfer of an ongoing concern : A comparison between the OECD TP Guidelines and the German and the U.S. legislations

   Master-uppsats, IHH, Rättsvetenskap

   Författare :Daniel Sjöberg; [2013]
   Nyckelord :Transfer pricing; Business restructurings; transfer of an ongoing concern; goodwill; going concern value; synergies; valuation methods;

   Sammanfattning : The purpose of this thesis is to analyse and compare the transfer pricing approaches held by the OECD, Germany and the United States when transferring an ongoing concern. The term “ongoing concern” in the OECD Transfer Pricing Guidelines is to be interpreted as very wide and to cover every case where a function is bundled with assets and risks. LÄS MER

4. 3. 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