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Dissertations / Theses on the topic 'Advanced pricing agreements'

Author: Grafiati

Published: 24 April 2022

Last updated: 30 July 2025

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1

Radhakrishna, Nikisha. "Implementation of advanced pricing agreements by the South Africa Revenue Service: a critical review." Master's thesis, Faculty of Commerce, 2019. http://hdl.handle.net/11427/30960.

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Transfer pricing may be described as the process by which related entities set prices at which they transfer goods or services between each other. Multinational entities (MNEs), by virtue of its global presence, are subject to different tax laws of different countries. Accordingly, MNEs can potentially set transfer prices that would result in more profit being earned in lower taxing jurisdictions rather than in countries with higher tax rates. As a result the tax base of higher taxing jurisdictions is eroded by virtue of MNE’s transfer pricing policies. The Organisation for Economic Cooperatio

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2

Ehrstedt, Helena, and Maria Alm. "Advance pricing agreements : The concept and its implementation in Swedish tax law." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-15079.

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Transfer pricing (TP) has for a long time been an important tax issue, however it is only within the past decade that it has gotten the attention it deserves. This since more and more corporations becomes globalized. When setting a TP within a multinational enterprise (MNE) it is important to consider the arm’s length principle. The reason for this is that all countries, involved in an internal transaction, are entitled to their fair share of tax revenues. The principle implies that when performing a transaction within a MNE, the price used shall be set on the same circumstances as if the tran

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3

Kortebusch, Pia [Verfasser]. "Zur Attraktivität von Advance Tax Rulings (ATRs) und Advance Pricing Agreements (APAs) für Investoren und Steuerbehörden : The attractiveness of Advance Tax Rulings (ATRs) and Advance Pricing Agreements (APAs) for investors and tax authorities / Pia Kortebusch." Paderborn : Universitätsbibliothek, 2014. http://d-nb.info/1058913492/34.

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4

Malevu, Shimane Mbuyiseni. "The possible introduction of advance pricing agreements in South Africa income tax legislation." Thesis, Nelson Mandela Metropolitan University, 2011. http://hdl.handle.net/10948/1333.

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This treatise analyses the suitability of the Advance Pricing Agreements (APA) for the South African Transfer Pricing legislation. The transfer pricing legislation places emphasis on the arm's length principle. Determining an arm's length price is problematic and as a result some countries have resorted to APA's to establish an arm's length price up-front, and thus avoid reviews and subsequent audits. The treatise first focuses on the transfer pricing provisions and other relevant applicable sections of the Act from the South African point of view, and it then examines the current status quo,

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5

Avoseh, Oluwaseun Olanrewaju. "An empirical evaluation of the advance pricing agreement process in the UK." Thesis, University of Glasgow, 2014. http://theses.gla.ac.uk/5182/.

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Tax planning and compliance in transfer pricing are sensitive issues that potentially affect the level of world trade. Advance pricing agreements (APAs) are intended to prevent disputes between fiscal authorities and multinational enterprises (MNEs) but to date the benefits and costs of applying for an APA are under-specified. From a theoretical perspective, foreign direct investment FDI) theories tend to provide strong support for the view that MNEs utilize international transfer pricing (ITP) as a means of ensuring the exploitation of FDI market imperfections. MNEs, however, presently find i

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6

Balsimelli, Felipe Cerrutti. "Preços de transferência e margens de lucro alternativas." reponame:Repositório Institucional do FGV, 2016. http://hdl.handle.net/10438/17543.

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Submitted by Felipe Cerrutti Balsimelli (fbalsimelli@pn.com.br) on 2016-12-02T19:38:15Z No. of bitstreams: 1 TCC_Felipe.pdf: 861943 bytes, checksum: df09e775272fb9c2fb2bc34b944680b4 (MD5)<br>Approved for entry into archive by Renata de Souza Nascimento (renata.souza@fgv.br) on 2016-12-02T19:59:30Z (GMT) No. of bitstreams: 1 TCC_Felipe.pdf: 861943 bytes, checksum: df09e775272fb9c2fb2bc34b944680b4 (MD5)<br>Made available in DSpace on 2016-12-05T15:06:39Z (GMT). No. of bitstreams: 1 TCC_Felipe.pdf: 861943 bytes, checksum: df09e775272fb9c2fb2bc34b944680b4 (MD5) Previous issue date: 2016-10-

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7

Schumacher, Philip [Verfasser]. "Europäisches Beihilferecht und Advance Pricing Agreements : Neue Rahmenbedingungen für die steuerrechtliche Beihilfekontrolle / Philip Schumacher." Frankfurt a.M. : Peter Lang GmbH, Internationaler Verlag der Wissenschaften, 2021. http://d-nb.info/1234354802/34.

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8

Kanee, Emmanuel Lah. "Strategies to Manage Transfer Pricing Risks." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/7812.

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Transfer pricing compliance related issues continue to pose challenges to leaders of multinational entities (MNEs) and tax regulators. MNE leaders strive to mitigate the risks of non-compliance violations and double taxation, while tax regulators seek to minimize profit shifting and revenue losses. This multiple case study explored strategies for managing transfer pricing risks against the backdrop of various risks MNE leaders face for non-compliance violations. The cost contribution agreement theory served as the conceptual framework for this study. Data were collected from organizational doc

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9

Vítková, Klára. "Předběžné cenové dohody v České republice a ve vybraných státech světa." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75544.

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This diploma thesis operates with advance pricing agreements. In the Czech Republic, advance pricing agreements were implemented in the form of binding rulings in the year 2006. The goal of the thesis was to analyze and compare binding rulings in the Czech Republic and advance pricing agreements implemented in the countries chosen, which were Germany, Slovakia and Poland, with the theoretical concept of advance pricing agreements as stated in OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.

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10

Savickaitė, Kristina. "Sandorių kainodaros teisinio reguliavimo ypatumai Lietuvoje." Doctoral thesis, Lithuanian Academic Libraries Network (LABT), 2014. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2014~D_20140929_100443-44320.

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Disertacijoje nagrinėjami sandorių kainodaros teisinio reguliavimo ypatumai Lietuvoje ypatingą dėmesį kreipiant į tarptautinių organizacijų (Ekonominio bendradarbiavimo ir plėtros organizacijos (EBPO) ir Europos Sąjungos) rekomendacijų įtaką jam. Pirmoje disertacijos dalyje pateikiama sandorių kainodaros samprata, sandorių kainodaros reguliavimo raida Lietuvoje ir EBPO bei Europos Sąjungos lygmeniu, tiriama tarptautinių organizacijų rekomendacijų reikšmė sandorių kainodaros reguliavimui, nagrinėjamas EBPO pavyzdinės mokesčių konvencijos dėl pajamų ir kapitalo 9 straipsnis ir jo pagrindu priimt

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11

Metrogos, Duarte Miguel de Matos. "O potencial dos acordos prévios sobre preços de transferência na ótica das empresas: estudo de caso múltiplo." Master's thesis, Universidade de Évora, 2014. http://hdl.handle.net/10174/11365.

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Numa altura em que os preços de transferência são uma das principais fontes de discórdia e conflito entre empresas e autoridades fiscais, uma solução defendida por várias entidades e, ao mesmo tempo, desacreditada por muitos, são os Acordos Prévios de Preços de Transferência (APPT). O presente trabalho consiste num estudo de caso incidindo sobre três multinacionais a laborar em Portugal, com o intuito de perceber qual a sua posição relativamente aos preços de transferência e até que ponto esta ferramenta fiscal (APPT) é considerada, pelas mesmas, uma solução viável para reduzir os conflitos en

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12

Bakkali, Hicham. "Le règlement amiable du litige fiscal au Maroc." Thesis, Paris 1, 2016. http://www.theses.fr/2016PA01D077.

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Vu la nature complexe de la matière fiscale et son lien étroit à un environnement évolutif, le litige entre contribuables et administration devient une réalité inéluctable. Aujourd’hui, la pratique fiscale révèle que la voie juridictionnelle n’est pas toujours la meilleure façon de satisfaire aux besoins des litigants. Sous cet angle, le fisc veut instaurer de nouveaux instruments de règlement du litige, dit modes amiables, pour des nouveaux rapports avec le contribuable. En effet, la DGI examine aujourd’hui les différentes dimensions de ses litiges avec les contribuables, dont le but est d’ab

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13

Marques, Maria Inês Resende Morais de Ferreira. "May be state aid in the literal sense, but is not state aid in the competition sense." Master's thesis, 2018. http://hdl.handle.net/10400.14/27102.

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14

Chen, Yu-Fan, and 陳育凡. "Advance Pricing Agreements and Multinational Firm’s Optimal Transfer Pricing Behavior." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/32008578607528320497.

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碩士<br>國立清華大學<br>經濟學系<br>93<br>This thesis we extends the Holm(1997) framework to analysis how the application of APA in the host country impacts the multinational enterprise’s transfer pricing behavior. We find the following results. First, under Cournot competition, the optimal transfer price of the MNE could be lower than the marginal cost even in the presence of profit taxes and import tariffs. Second, in a linear demand model, we prove that the optimal transfer price would shift the MNE’s Cournot equilibrium to the Stackelberg leader position. Third, with the transfer pricing penalty schem

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15

Huang, Lin-Yuan, and 黃麟淵. "A Study on Multinational Corporations Advance Pricing Agreements." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/04122152527653009316.

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碩士<br>國立中正大學<br>法律系研究所<br>104<br>The Ministry of Finance had promulgated - “the Regulations Governing of Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's-Length Transfer Pricing” on December 28, 2004, and regulations include definition of affiliated and controlling relationship, determining the most appropriate method rule, making transfer pricing report. Simultaneously, “Advance Pricing Arrangement” used by international trading activities had been set into regulations. 　 Advance pricing agreements ensure the appropriateness and legality of methods of calculating transfer pri

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16

Chang, Chin-Tien, and 張擎天. "The Exploratory Study of the Suitability on Advance Pricing Agreements in Taiwan." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/10775151640243758112.

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碩士<br>中原大學<br>會計研究所<br>91<br>Since the 1980s the area of transfer pricing has been very controversial. It has increased confrontation between taxpayers and tax administrations, and between tax jurisdictions. Some traditional mechanisms, i.e. audits and litigation for the enforcement of the transfer pricing laws, are inefficient for the taxpayers and tax administrations. Therefore, the background leading up to transfer pricing satisfies nobody. Some countries have responded with what have been called “advance pricing agreements” (APAs). APAs have been conceived and implemented as an alternative

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17

Perng, Yang-lin, and 彭楊淋. "The Study of the Existing Advance Pricing Agreement Program in Taiwan." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/90128536677602487878.

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碩士<br>國立政治大學<br>行政管理碩士學程<br>94<br>In the end of the year 2004, our country issued “Regulations Governing Assessment of Profit-seeking Enterprise Income Tax on Non-arm’s Length Transfer Pricing (TP Regulations).” For the purposes of reducing the disputes and administrative burden caused by the post audits relating to transfer pricing issues, there are some provisions grouped into a proper chapter for regulating an APA program in TP Regulations. In view of the big differentials of the APA programs between in Taiwan and in some other progressed countries and in Mainland China, this study is expec

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18

Chang, Jerwei, and 張哲瑋. "A Legal Study on Advance Pricing Agreement of the Multinational Enterprises." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/62481014511443099849.

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19

Leal, Vivian de Castro Morales. "A concretização progressiva da lei nos limites (e por exigência) da legalidade fiscal : o caso dos APA's e dos ATR's holandeses." Master's thesis, 2014. http://hdl.handle.net/10316/28454.

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20

Gray, Mariska. "A critical analysis from a South African perspective of advance pricing agreements for multinational enterprises." Thesis, 2017. https://hdl.handle.net/10539/24371.

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A research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements of the degree of Master of Commerce (specialising in Taxation), Johannesburg, 2017<br>Tax Base Erosion and Profit Shifting (BEPS)1 has become an epidemic of global legal tax avoidance being used by Multinational Enterprises (MNEs). BEPS has resulted in the structuring of transactions within groups of companies, with these including: transfer pricing, manipulating prices of goods, services, management fees, professional

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21

Martins, Helena Isabel Azevedo. "Acordos prévios sobre preços de transferência: uma forma dissimulada de atribuição de Auxílios de Estado?" Master's thesis, 2018. http://hdl.handle.net/1822/60132.

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Dissertação de mestrado em Direito Tributário e Fiscal<br>As intervenções dos Estados na economia apenas adquiriram uma certa relevância no panorama internacional, com as investigações desenvolvidas pela Comissão Europeia, contudo, a concessão de Auxílios de Estado a empresas ou sectores de produção considerados fundamentais para o desenvolvimento e manutenção da economia, sempre foram uma prática recorrente dos Estados. Uma das formas mais comuns de intervenção dos Estados, com o objetivo de atrair investimento ocorre através da concessão de incentivos ou benefícios fiscais às empresas. Desta

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22

Sousa, Rute Fernandes de. "Planeamento fiscal do grupo Apple : análise do caso e propostas de combate." Master's thesis, 2021. http://hdl.handle.net/10400.14/35782.

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O caso Apple é um dos vários casos investigados pela Comissão Europeia, no âmbito da concessão de Auxílios de Estado, por Estados-Membros, que tem como objeto os Preços de Transferência. No nosso entendimento, estamos perante um esquema de planeamento fiscal bastante complexo, que recorre essencialmente de diferenças existentes entre os ordenamentos jurídicos envolvidos, acompanhadas de uma regulamentação pouco clara e eficaz ao nível dos Preços de Transferência. E não de uma situação de Auxílios de Estado. Neste sentido, analisaremos os limites a este recurso como forma de harmonização fis

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23

Mendes, Cláudia Isabel da Costa. "Auxílios de estado e preços de transferência : análise crítica na perspetiva do direito europeu." Master's thesis, 2020. http://hdl.handle.net/10400.14/31658.

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Através da sua vontade de combater as práticas fiscais prejudiciais, a Comissão Europeia tem desencadeado vários procedimentos de controlo aos auxílios estaduais, que determinadas multinacionais obtêm por meio de um Estado-Membro. Para efetuar tal controlo, aproveita-se da amplitude do instituto dos auxílios de Estado, com o objetivo de abolir esquemas de planeamento fiscal agressivo. O nosso trabalho consiste em explorar o modo de atuação da Comissão, nomeadamente no que diz respeito à interpretação que esta faz do critério da seletividade e do princípio de plena concorrência. Também iremos

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