Sökning: "transfer pricing documentation"

Visar resultat 6 - 10 av 40 uppsatser innehållade orden transfer pricing documentation.

1. 6. BEPS avseende internprissättning och förhållandet till EU-rätten

   Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen

   Författare :Niels Jargård; [2016]
   Nyckelord :skatterätt; internprissättning; transfer pricing; BEPS; EU-rätt; Law and Political Science;

   Sammanfattning : The international organization OECD has developed a comprehensive action plan, the BEPS project, which aims to prevent national tax bases to erode due to that multinational companies allocate taxable profits in countries with low tax rates. Cross-border intra-group transactions is a predominant method to achieve the desired profit allocation. LÄS MER

3. 7. Transfer pricing : råder harmonisering mellan Sverige och USA enligt OECDs riktlinjer?

   Uppsats för yrkesexamina på avancerad nivå, Högskolan i Borås/Akademin för textil, teknik och ekonomi

   Författare :Cecilia Stellan; Sebastian Lorentsen; [2016]
   Nyckelord :Transfer Pricing; Sweden; USA; Harmonization; OECD; Guidelines; arm s length principle; CCA; transfer pricing methods; Transfer pricing documentation.; Internprissättning; Sverige; USA; Harmonisering; OECD; Riktlinjer; armlängdsprincipen; CCA; prissättningsmetoder; dokumentationskrav.;

   Sammanfattning : Världsekonomin är i ständig tillväxt. Till följd av globaliseringen av ekonomin har allt fler multinationella koncerner etablerats. För att kunna effektivisera och vinstmaximera inom sina organisationer har multinationella bolag utnyttjat olika länders skattesystem. LÄS MER

4. 8. Country-by-Country Reporting: A study on how Swedish MNEs prepare for the new transfer pricing documentation requirement

   D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Författare :Michaela Appelkvist; Olivia Jansson; [2016]
   Nyckelord :Country-by-Country Reporting; BEPS Action Plan; Transfer Pricing; Management Control Systems; Stakeholder Management;

   Sammanfattning : This paper employs a hybrid methodological approach to study the impact of the steps taken to comply with the new transfer pricing documentation requirement, Country-by-Country (CbC) reporting, on the management control system (MCS) in a Swedish multinational enterprise (MNE). Based on the empirical case study findings and the results from the industry survey, we find that there are inconsistencies between how transfer pricing policies are developed according to the arm's length principle (ALP) and how the outcome from those policies are documented in the common CbC report model template developed by the OECD. LÄS MER

5. 9. BEPS Action plan 13 in the light of confidentiality

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Filippa Håkansson; [2016]
   Nyckelord :BEPS; Action 13; CbC-reporting; OECD; Transfer Pricing; Transfer Pricing Documentation; Transparency; Law and Political Science;

   Sammanfattning : OECD introduced 15 Action plans as part of the BEPS-project in 2014 in their work to combat base erosion and profit shifting (BEPS). Action plan 13 provides for a re-examined transfer pricing documentation and a new Country-by-country-reporting. The CbC-reporting is to be included in a three-tired approach including a master-file and a local-file. LÄS MER

7. 10. BEPS Action 13: Standardized Transfer Pricing Documentation - Does one size fit all?

   Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen

   Författare :Elise Krumholz; [2015]
   Nyckelord :Skatterätt; internprissättning; transfer pricing; BEPS; transfer pricing documentation; Action 13; OECD; master file; local file; country-by-country report; international tax law; EUTPD; Law and Political Science;

   Sammanfattning : In Action 13 of the OECD/G20 Base erosion and profit shifting project, the Organization for Economic Co-operation and Development (OECD) re-examines transfer pricing documentation requirements and updates Chapter V of the Transfer pricing guidelines. Action 13 recommends a new three-tiered transfer pricing documentation structure that includes a master file, a local file, and a country-by-country report. LÄS MER