Sökning: "transfer pricing"

Visar resultat 6 - 10 av 226 uppsatser innehållade orden transfer pricing.

  1. 6. Varför snälla slutar sist : En analys av sambandet mellanklimatkompensationskostnader och internprissättning

    Uppsats för yrkesexamina på grundnivå, Karlstads universitet/Handelshögskolan (from 2013)

    Författare :Carl Bäckstrand; [2023]
    Nyckelord :Klimatkompensation; internprissättning; OECD;

    Sammanfattning : .... LÄS MER

  3. 7. Problems caused by unilateral measures while taxing the digital economy: Does the value creation approach suggested by OECD solve the problem?

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Priyanka Kumari Prasad; [2023]
    Nyckelord :Unilateral measures; Equalisation levy; Diverted Profit Tax; Digital economy; Value creation approach; Juridical double taxation; OECD s Pillar One.; Law and Political Science;

    Sammanfattning : This thesis examines the challenges arising from unilateral measures taken by both developing and developed countries to protect their taxing rights in the digital economy, leading to issues of double taxation. It focuses on India's equalisation levy and the UK's diverted profits tax (DPT) as examples of unilateral measures. LÄS MER

  4. 8. Geometric Brownian Motion Option Pricing Model for Professional Football Contracts

    C-uppsats, Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Författare :Dennis Markovic; Emil Schough; [2023]
    Nyckelord :Geometric Brownian motion; Football; Investment analysis; Real options;

    Sammanfattning : In recent years, the valuation of football players has gained significant attention, especially in the context of their transfer value in the market. Our investigation explores the application of a Geometric Brownian Motion option pricing model to estimate the transfer value of football players, considering the option-like characteristics of player contracts. LÄS MER

  5. 9. Is control over risk getting out of control? : An analysis of the concept of control over risk as set out in the 2022 OECD Guidelines in relation to Swedish law

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

    Författare :Karolina Linusson; [2023]
    Nyckelord :control over risk; OECD Transfer Pricing Guidelines; transfer pricing; the arm s length principle; kontroll över risk; internprissättning; armlängdsprincipen;

    Sammanfattning : In 2017 an amended version of the OECD Transfer Pricing Guidelines was published which included new provisions to prevent BEPS through the shifting of risks. Through the amendment of the Guidelines, it was clarified that for an entity in an MNE to contractually assume a risk, for transfer pricing purposes, it needs to control the risk and have the financial capacity to assume it. LÄS MER

  7. 10. Entreprenörens ekonomiska riskhantering samt möjlighet till ersättning vid kostnadsökningar : En fallstudieAB vid BDX Företagen

    Uppsats för yrkesexamina på avancerad nivå, Luleå tekniska universitet/Institutionen för samhällsbyggnad och naturresurser

    Författare :Johannes Bergström; [2023]
    Nyckelord :construction industry; cost overrun; unforeseen cost increases; price fluctuation; effects of cost overrun; risk management; risk assessment; The successive principle;

    Sammanfattning :  Over-budget projects have become more common lately in the construction industry. This can lead to negative effects such as disputes between construction operators, closure of projects and reduced construction activity. LÄS MER