Relevant bibliographies by topics / Arm's length principle

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Arm's length principle'

Author: Grafiati
Published: 4 June 2021
Last updated: 26 January 2023

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Journal articles on the topic "Arm's length principle"

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Jakoubek, Jiří. "Arm's Length Principle in Intangible Assets Valuation." Český finanční a účetní časopis 2013, no. 4 (December 1, 2013): 70–83. http://dx.doi.org/10.18267/j.cfuc.353.

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Choe, Chongwoo, and Noriaki Matsushima. "The arm's length principle and tacit collusion." International Journal of Industrial Organization 31, no. 1 (January 2013): 119–30. http://dx.doi.org/10.1016/j.ijindorg.2012.12.001.

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Dwarkasing, Ramon S. J. "The Concept of Associated Enterprises." Intertax 41, Issue 8/9 (August 1, 2013): 412–29. http://dx.doi.org/10.54648/taxi2013038.

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The concept of Associated Enterprises is essential for the application of the arm's length principle, which is the internationally recognized tax standard for transfer pricing. The arm's length principle is the underlying principle of Article 9 of the Organisation for Economic Co-operation and Development (OECD) Model Tax Convention (OECD Model) and of transfer pricing laws of many countries. Virtually all tax treaties are based on the arm's length principle. As stated by Article 9 OECD Model, the arm's length principle is applied to Associated Enterprises. The concept of Associated Enterprises consists of three elements: participation in management, control and capital. Despite the importance of the notion of Associated Enterprises, there is a lack of clarity on its meaning, in particular concerning the term 'control'. This study provides an in-depth analysis of the concept of Associated Enterprises in Article 9 OECD Model.
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Becker, Helmut. "Losses and the Arm's-Length Principle: A German Approach." Intertax 25, Issue 8/9 (August 1, 1997): 287–90. http://dx.doi.org/10.54648/taxi1997053.

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Yao, Jen-Te. "The arm's length principle, transfer pricing, and location choices." Journal of Economics and Business 65 (January 2013): 1–13. http://dx.doi.org/10.1016/j.jeconbus.2012.09.004.

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Robillard, Robert. "BEPS: Is the OECD Now at the Gates of Global Formulary Apportionment?" Intertax 43, Issue 6/7 (June 1, 2015): 447–53. http://dx.doi.org/10.54648/taxi2015041.

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Several Base Erosion and Profit Shifting (BEPS) public discussion drafts recently released have indirectly called into question the relevance of the arm's length principle for transfer pricing and international taxation purposes. This article highlights the numerous instances where formulary-like approaches have lately been put forward by the OECD to replace the arm's length principle. Are we witnessing a major philosophical shift by the OECD?
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CHOE, CHONGWOO, and CHARLES E. HYDE. "Multinational Transfer Pricing, Tax Arbitrage and the Arm's Length Principle*." Economic Record 83, no. 263 (January 2, 2008): 398–404. http://dx.doi.org/10.1111/j.1475-4932.2007.00429.x.

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Keuschnigg, Christian, and Michael P. Devereux. "The arm's length principle and distortions to multinational firm organization." Journal of International Economics 89, no. 2 (March 2013): 432–40. http://dx.doi.org/10.1016/j.jinteco.2012.08.007.

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Nerudová, D., and V. Solilová. "Transfer pricing in agricultural enterprises." Agricultural Economics (Zemědělská ekonomika) 57, No. 7 (August 1, 2011): 311–21. http://dx.doi.org/10.17221/84/2010-agricecon.

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International tax issues already have not been problems of multinational enterprises. The effect of globalization and international business development causes that many small and medium size firms including agricultural entities are now engaged in the cross-border transactions and have to face the international tax issues. One of the important areas of international taxes is transfer pricing. The transactions between these persons should be assessed at their arm's length price according to the arm's length principle (internationally accepted standard) as the price which would have been agreed between the unrelated parties in free market conditions. The aim of the paper is to evaluate the impact of the selection of the form of the subsidiary on the total tax liability of the agricultural entity, including the determination of the transfer price, the application of the arm's length principle and decisions about the most suitable legal form of the subsidiary.
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Bustos, Sebastián, Dina Pomeranz, José Vila-Belda, and Gabriel Zucman. "Challenges of Monitoring Tax Compliance by Multinational Firms: Evidence from Chile." AEA Papers and Proceedings 109 (May 1, 2019): 500–505. http://dx.doi.org/10.1257/pandp.20191045.

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This paper reviews common challenges of taxing multinational firms, using Chile as a case study. We briefly describe key international tax avoidance methods: profit shifting to low-tax jurisdictions through transfer pricing and debt shifting. We discuss the prevalent policy to tax multinationals--the arm's length principle--and alternative proposals using apportionment formulas. Novel data from Chile show that multinationals make up a large share of GDP but report lower profit and effective tax rates than local firms. In 2011, Chile implemented a reform following OECD guidelines to enforce the arm's length principle. We discuss potential effects on tax collection and welfare.
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Dissertations / Theses on the topic "Arm's length principle"

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Claesson, Ida. "Business Restructuring : The applicability of the arm's length principle for intangibles with an uncertain value at the time of the restructuring." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-19074.

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This thesis is based on the regulations found in the OECD model and the OECD TP guidelines concerning the arm’s length principle. The core of the arm’s length principle is that transactions between associated enterprises should be treated the same as transactions between independent enterprises. This principle can be found in Article 9 of the OECD model. One transaction that may fall within the scope of Article 9 of the OECD model is business restructuring. Business restructuring was previously an unregulated TP area but with the new OECD TP guidelines, from 2010, regulations have been formulated. The aim with thesis is therefore to examine how the arm’s length principle should be applied to the new guidelines for business restructurings of intangibles with an uncertain value at the time of the restructuring. In order to answer the question set out in this thesis some of the factors that affect the application of the arm’s length principle have been examined separately. Firstly the arm’s length principle that is the generally accepted TP method used by both taxpayers and tax administrations in order to find a fair price for transactions between associated enterprises. The principle seeks to identify the controlled transaction and thereafter find a comparable uncontrolled transaction that is similar to the transaction performed between the associated enterprises. The second part examined the meaning of the term business restructuring according to the new guidelines since there is no other legal or general definition. Business restructurings are defined as cross-border redeployments of functions assets and risks, performed by MNEs. As long as a transaction falls within this definition it will be subjected to the arm’s length principle for tax purposes. The third part examined intangibles since that also lack a general definition. The identification and valuation of intangibles is a complex and uncertain thing to do for both taxpayers and tax administrations. When applying the arm’s length principle it is however found that the issue of identification of what constitutes and intangible may be unnecessary. The aspect that should be considered is instead the value of the intangible or more precise, the value that independent enterprises would have agreed upon in a similar situation. The applicability of the arm’s length principle to business restructurings of intangibles with an uncertain value at the time of the restructuring should be found by performing a comparability analysis. In order to perform a comparability analysis, the controlled transaction firstly has to be identified. Thereafter, a comparable uncontrolled transaction needs to be found. An equivalent uncontrolled transaction may not be found in all cases and it should in those cases be examined what independent enterprises would have done if they had been in a comparable situation. The arm’s length principle should be applied to business restructurings of intangibles with an uncertain value in the same manner as for any other uncontrolled transaction. The issues for this type of a transaction become the identification of what constitutes a business restructuring and also how to determine a fair value for the intangibles. The OECD TP guidelines lack some guidance as to the issues that can occur when a comparable uncontrolled transaction cannot be found. This creates an unsatisfactory guesswork for both taxpayers and tax administrations when trying to determine what independent enterprises would have done if they had been in a similar situation. This creates an unnecessary uncertainty when trying to apply the arm’s length principle.
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Lagerqvist, Johan, and Yan Cheng. "Documentation within Transfer Pricing : A case study." Thesis, Jönköping University, JIBS, Business Administration, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-9713.

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Purpose: The overall purpose of this thesis is to provide an analysis of the effects of the documentation requirements on transfer pricing and provide a clearer picture of the documentation requirements in transfer pricing. Furthermore, the purpose is to analyze whether the chosen method of Superfos is adequate related to the new regulations.

Background: In 2007, new regulations concerning the documentation of transfer pricing was enacted in Swedish law based on OECD guidelines. This change has led to new internal guidelines for companies regarding their transfer pricing work since the requirements apply to both Swedish owned companies and foreign owned companies. Furthermore, with this change, a great uncertainty about the requirements is shared by companies.

Method: This thesis has been conducted as a qualitative case study with Superfos as the case company. A deductive approach has been used and the collection of data consists of both primary and secondary data. Primary in the form of an interview with the finance manager at Superfos and secondary through the use of the Swedish tax authority's stated guidelines concerning transfer pricing as well as books, journals and databases.

Conclusion: In the conclusion we present a clarifying model of the documentation in transfer pricing based on the data collected for this thesis. In six steps, a clarifying picture of the overview, company structure, transactions identification, functional analysis, comparability analysis and results is provided.

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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 transaction was performed between independent actors. Corporations which do not set their TPs in accordance with the arm’s length principle face the risk of adjustments and future audits. Setting a TP, which is in line with the arm’s length principle is, however, not an easy task, therefore the subject of advance pricing agreement (APA) has emerged. APA has existed since the middle of the 1980’s when it was first implemented in Japan. However, it was as recent as last year, 1st of January 2010, that a legislation concerning APA was implemented in Swedish tax legislation. The legislation implies that corporations which are a part of a MNE can apply for a binding agreement at the Swedish tax authority regarding future TP. This opportunity will provide for a foreseeable tax future. Due to this recent implementation of APA legislation in Sweden, we have chosen to conduct a cross-country analysis concerning regulations of APA, using countries which have had APA legislation for a substantial amount of time. The different countries which legislations we have studied in this thesis are Germany, the Netherlands, Sweden and the U.S. The purpose with this thesis is to examine if the Swedish legislation concerning APA will provide any advantages for Swedish MNEs. A qualitative research method with the focus on an abductive research approach has been used for this thesis. The abductive approach consists of both deductive and inductive research approaches. The deductive approach is used to answer our research questions and the inductive approach is used to answer the purpose with our thesis. The purpose of this thesis consists of two research questions, what the Swedish APA legislation implies and are there any differences between the Swedish APA legislation and other countries’ APA legislations. After analyzing this new Swedish legislation and performing the cross-country analysis we have come to the conclusion that in general APAs provides substantial benefits for Swedish corporations. With the main advantages being the increased predictability and the reduced administrative burden concerning TP issues. In order for the Swedish legislation to be fully beneficial for the corporations it is, however, in need of some adjustments. If adjustments to the legislation are made we conclude that APAs will only provide benefits for Swedish corporations.
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Petutschnig, Matthias, and Stefanie Chroustovsky. "Comparability Adjustments. A Literature Review." WU Vienna University of Economics and Business, Universität Wien, 2018. http://epub.wu.ac.at/6597/1/SSRN%2Did3266107.pdf.

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This paper aims at providing a comprehensive overview of existing literature on the topic of comparability adjustments. Based on existing literature the most commonly used adjustments can be categorized in two broad categories: "accounting and financial risks adjustments" and "strategic/market adjustments". With the exception of working capital adjustments, the lack of guidance and recognized standardized application will quite possibly lead to continued discrepancies in their use. Taxpayers continue to struggle with the immense amount of documentation as well as justification requirements when it comes to adjustments, as there is no clear path to follow and very few practical application examples, which would unify the application of adjustments. As seen, even though the topic of comparability adjustments has been around since before the first version of the OECD TP Guidelines, the topic is yet to be fully explored in both official guidance as well as literature, research and especially practical tools.
Series: WU International Taxation Research Paper Series
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Phionesgo, Einsny. "Using global formulary apportionment for international profit allocation: The case of Indonesia's mining industry." Thesis, Queensland University of Technology, 2015. https://eprints.qut.edu.au/90734/1/Einsny_Phionesgo_Thesis.pdf.

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My thesis examined an alternative approach, referred to as the unitary taxation approach to the allocation of profit, which arises from the notion that as a multinational group exists as a single economic entity, it should be taxed as one taxable unit. The plausibility of a unitary taxation regime achieving international acceptance and agreement is highly contestable due to its implementation issues, and economic and political feasibility. Using a case-study approach focusing on Freeport-McMoRan and Rio Tinto's mining operations in Indonesia, this thesis compares both tax regimes against the criteria for a good tax system - equity, efficiency, neutrality and simplicity. This thesis evaluates key issues that arise when implementing a unitary taxation approach with formulary apportionment based on the context of mining multinational firms in Indonesia.
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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 priimtos Lietuvos teisės normos. Ši dalis baigiama „ištiestosios rankos“ principu pagrįstos sandorių kainodaros kritika ir perspektyvomis. Antroje dalyje, skirtoje bendrosioms sandorių kainodaros praktinio taikymo nuostatoms Lietuvoje ir EBPO bei Europos Sąjungos rekomendacijų įtakai joms, tiriama palyginamumo analizė, sandorių kainodaros metodai ir jų parinkimas ir sandorių kainodaros dokumentavimo reikalavimai. Trečioje dalyje analizuojamos tarptautinės ginčų sandorių kainodaros srityje nagrinėjimo galimybės ir jų prevencija tiriant abipusio susitarimo procedūrą pagal minėtą pavyzdinę konvenciją ir sutartis dėl dvigubo apmokestinimo išvengimo, ginčų šioje srityje nagrinėjimą pagal 1990 m. liepos 23 d. Konvenciją 90/436/EEB dėl dvigubo apmokestinimo išvengimo koreguojant asocijuotų įmonių pelną ir šių ginčų prevenciją išankstiniais kainodaros susitarimais.
In the dissertation there are analyzed peculiarities of transfer pricing legal regulation in Lithuania paying a special attention to the influence of international organizations‘ (Organisation for Economic Co-operation and Development (OECD) and European Union) on it. In the first part there are submitted the concept of transfer pricing, the history of transfer pricing regulation in Lithuania and at the level of OECD and the European Union, there are analyzed impact of recommendations of international organizations to the transfer pricing regulation and Article 9 of OECD Model Tax Convention on Income and on Capital and Lithuanian legal provisions adopted basing on this Article. This part is ended by presenting the critics of transfer pricing, based on arm’s length principle, and the perspectives of it. In the second part, which is dedicated to the general provisions of Lithuanian transfer pricing implementation practical issues with regard to the OECD and European Union recommendations, there are examined comparability analysis, transfer pricing methods and the selection of them, as well as transfer pricing documentation requirements. In the third part there are analyzed the legal regulation of the possibilities of international disputes on transfer pricing resolution and their prevention by examining the mutual agreement procedure under the mentioned Model Convention and conventions of double taxation, resolution of disputes according to Convention 90/436/EEC on the... [to full text]
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Novikovas, Martynas. "Sandorių tarp asocijuotų asmenų kainodaros modelis mokesčių mokėtojams ir mokesčių administratoriui." Doctoral thesis, Lithuanian Academic Libraries Network (LABT), 2011. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2011~D_20111122_102610-14025.

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Disertacijoje „Sandorių tarp asocijuotų asmenų kainodaros modelis mokesčių mokėtojams ir mokesčių administratoriui“ nagrinėjama sandorių tarp asocijuotų asmenų kainodaros raida, reglamentavimas bei metodai. Disertacijoje atlikta užsienio šalių mokslininkų sandorių tarp asocijuotų asmenų kainodaros teorinių ir empirinių tyrimų analizė. Remiantis sandorių tarp asocijuotų asmenų kainodaros teisine baze bei užsienio šalių mokslininkų atliktų tyrimų rezultatais, sudaryta: sandorių tarp asocijuotų asmenų kainodaros nustatymo metodiką įmonėms, kurios sudaro kontroliuojamus sandorius, bei sandorių tarp asocijuotų asmenų kainodaros įvertinimo bei kontrolės metodiką mokesčių administratoriams. Iš šių dviejų metodikų buvo sudarytas sandorių tarp asocijuotų asmenų modelis bei pateikiami šio modelio taikymo pavyzdžiai. Disertacijoje pateikiama dažniausiai praktikoje pasitaikančių sandorių (prekių pardavimo, paslaugų teikimo, paskolų suteikimo, nematerialiojo turto perleidimo) kainodaros nustatymo pavyzdžiai Lietuvos įmonėms, o taip pat: disertacijoje buvo atliktas kontroliuojamų sandorių kainodaros reguliavimo efektyvumo Lietuvoje tyrimas.
The analysis of theoretical and empirical researches on transfer pricing was performed in the dissertation. This analysis enabled to distinguish the main transfer pricing areas and to define and supplement the transfer pricing concept. Based on the transfer pricing researches performed by foreign scientists and transfer pricing legislation the transfer pricing model was created and presented in the dissertation. This model can be applied by the tax payers who needs to determine the arm’s length transfer prices in practise (e.g. for sale of goods, provision of services, loans and other inter-company transactions) and for tax administrators who are controlling the compliance of transfer prices with the arm’s length principle in order to ensure that corporate profit tax is paid correctly to the state budget. The transfer pricing model can be used for various inter-company transactions (e.g. sales of goods, services, loans, etc.) for tax payers acting in various industries in countries where OECD guidelines are applied (including Lithuania). Moreover, evaluating the effectiveness of transfer pricing regulation in Lithuania the research was performed. Performing this research the author calculated and compared the taxable income to be received applying the arm’s length principle and the alternative principle – the formulary apportionment. Such research was performed the first time in Lithuania.
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Novikovas, Martynas. "Transfer pricing model for tax payers and tax administrators." Doctoral thesis, Lithuanian Academic Libraries Network (LABT), 2011. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2011~D_20111122_102758-55280.

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The analysis of theoretical and empirical researches on transfer pricing was performed in the dissertation. This analysis enabled to distinguish the main transfer pricing areas and to define and supplement the transfer pricing concept. Based on the transfer pricing researches performed by foreign scientists and transfer pricing legislation the transfer pricing model was created and presented in the dissertation. This model can be applied by the tax payers who needs to determine the arm’s length transfer prices in practise (e.g. for sale of goods, provision of services, loans and other inter-company transactions) and for tax administrators who are controlling the compliance of transfer prices with the arm’s length principle in order to ensure that corporate profit tax is paid correctly to the state budget. The transfer pricing model can be used for various inter-company transactions (e.g. sales of goods, services, loans, etc.) for tax payers acting in various industries in countries where OECD guidelines are applied (including Lithuania). Moreover, evaluating the effectiveness of transfer pricing regulation in Lithuania the research was performed. Performing this research the author calculated and compared the taxable income to be received applying the arm’s length principle and the alternative principle – the formulary apportionment. Such research was performed the first time in Lithuania.
Disertacijoje „Sandorių tarp asocijuotų asmenų kainodaros modelis mokesčių mokėtojams ir mokesčių administratoriui“ nagrinėjama sandorių tarp asocijuotų asmenų kainodaros raida, reglamentavimas bei metodai. Disertacijoje atlikta užsienio šalių mokslininkų sandorių tarp asocijuotų asmenų kainodaros teorinių ir empirinių tyrimų analizė. Remiantis sandorių tarp asocijuotų asmenų kainodaros teisine baze bei užsienio šalių mokslininkų atliktų tyrimų rezultatais, sudaryta: sandorių tarp asocijuotų asmenų kainodaros nustatymo metodiką įmonėms, kurios sudaro kontroliuojamus sandorius, bei sandorių tarp asocijuotų asmenų kainodaros įvertinimo bei kontrolės metodiką mokesčių administratoriams. Iš šių dviejų metodikų buvo sudarytas sandorių tarp asocijuotų asmenų modelis bei pateikiami šio modelio taikymo pavyzdžiai. Disertacijoje pateikiama dažniausiai praktikoje pasitaikančių sandorių (prekių pardavimo, paslaugų teikimo, paskolų suteikimo, nematerialiojo turto perleidimo) kainodaros nustatymo pavyzdžiai Lietuvos įmonėms, o taip pat: disertacijoje buvo atliktas kontroliuojamų sandorių kainodaros reguliavimo efektyvumo Lietuvoje tyrimas.
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Chávez, Aguayo Marco Antonio. "Los consejos de las artes y el principio de "arm's length" en las políticas culturales subnacionales: Un estudio comparativo entre Cataluña (España), Escocia (Reino Unido) y Jalisco (México)." Doctoral thesis, Universitat de Barcelona, 2012. http://hdl.handle.net/10803/80453.

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Se realiza una investigación comparada de los consejos de las artes de tres regiones subnacionales de países distintos: Cataluña (España), Escocia (Reino Unido) y Jalisco (México) para investigar la aplicación del principio de “arm’s length”, su ejecución, su relación con el contexto cultural y político, así como su inclusión en sistemas institucionales distintos al anglosajón. Con una metodología cualitativa y el uso de estudios de caso, se llevan a cabo trabajos de campo en cada lugar mediante entrevistas, observaciones y trabajo documental, aplicando el canon conjunto de concordancias y diferencias para su análisis. Se concluye que un consejo de las artes no es necesariamente un organismo bajo el principio de “arm’s length” y se reflexiona sobre la influencia que los actores involucrados buscan ejercer a través de sus diversos recursos. La relación entre los consejos y sus contextos muestra las dialécticas entre legitimidad/eficiencia, transparencia/clientelismo y diferenciación/estandarización y tensiones entre centro/periferia. Desde la política se utiliza este principio como argumento retórico, mientras se pretende tener mayor control sobre las decisiones, aunque esto aumente su nivel de responsabilidad. Desde el sector cultural se ignora que el principio busca también mantener su distancia con él para evitar clientelismos. Se evidencia un mimetismo que copia modelos ajenos sin adaptarlos suficientemente al contexto y sin profundizar en experiencias externas ni con reflexiones teóricas, lo cual deja al descubierto algunos errores del proceso.
Titol: Els consells de les arts i el principi d’“arm’s length” en les politiques culturals subnacionals: un estudi comparatiu entre Catalunya (Espanya), Escòcia (Regne Unit) i Jalisco (Mèxic). Resum: Es realitza una investigació comparada dels consells de les arts de tres regions subnacionals de països diversos: Catalunya (Espanya), Escòcia (Regne Unit) i Jalisco (Mèxic) per investigar l'aplicació del principi d’"arm's length", la seva execució, la relació amb el context cultural i polític, així com la seva inclusió en sistemes institucionals diferents a l’anglosaxó. Amb una metodologia qualitativa i l’ús d'estudis de cas, es porten a terme treballs de camp en cada lloc mitjançant entrevistes, observacions i treball documental, aplicant el cànon conjunt de concordances i diferències per a la seva anàlisi. Es conclou que un consell de les arts no és necessàriament un organisme sota el principi d’"arm 's length" i es reflexiona sobre la influència que els actors involucrats busquen exercir a través dels seus diversos recursos. La relació entre els consells i els seus contextos mostra les dialèctiques entre legitimitat/eficiència, transparència/clientelisme, diferenciació/estandardització i tensions entre centre/perifèria. Des de la política s'utilitza aquest principi com argument retòric, mentre es pretén tenir major control sobre les decisions, encara que això augmenti el seu nivell de responsabilitat. Des del sector cultural s'ignora que el principi busca també mantenir la seva distància amb ell per evitar clientelismes. S'evidencia un mimetisme que copia models aliens sense adaptar-los suficientment al context i sense aprofundir en experiències externes ni amb reflexions teòriques, la qual cosa deixa al descobert alguns dels errors del procés.
Title: The arts councils and the arm’s length principle in cultural policy at a subnational level: A comparative study between Catalonia (Spain), Jalisco (Mexico) and Scotland (UK). Abstract: Comparative research on the arts councils of three sub-national regions from different countries, Catalonia (Spain), Jalisco (Mexico) and Scotland (United Kingdom), is carried out to examine the application of the arm's length principle, its performance, its relation to the cultural and politic context and its inclusion in institutional systems other than the Anglo-Saxon system. With a qualitative methodology and case study strategy, fieldwork is performed in each place through interviews, observations and documentary work, applying the joint canon of agreement and difference for analysis. The conclusion reached is that an arts council is not necessarily a body under the arm's length principle and the influence that stakeholders seek to exert through their various resources is reflected upon. The relationship between arts councils and their context shows the dialectics between legitimacy/efficiency, transparency/clientelism and differentiation/standardisation, and the tensions between the centre/periphery. This principle is used from politics as a rhetorical argument, while the aim is to have more control over decisions, even though this increases the level of accountability. The cultural sector is unaware that the principle also seeks to keep its distance from it to avoid clientelism. There is an evident mimicry, copying foreign models without adapting them sufficiently to the context and without delving more deeply into external experiences and theoretical reflections, which reveals some mistakes of the process.
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Ramos, Tiago Miguel Garcia. "A fiscalidade e a reestruturação de negócios : preços de transferência." Master's thesis, Instituto Superior de Economia e Gestão, 2011. http://hdl.handle.net/10400.5/10192.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
A presente dissertação analisa a forma como as empresas procedem á reestruturação dos negócios, através dos preços de transferência tendo em conta o seu impacto fiscal. O principal objetivo é demonstrar que a OCDE tem um conjunto de boas práticas e normas sobre a reestruturação de empresas. Serão comparadas essas normas e boas práticas com a legislação portuguesa. Em suma, pretende-se verificar se as regras fiscais em Portugal estão em conformidade com as da OCDE.
The present dissertation examines how companies proceed to business restructuring transfer pricing by taking into account its fiscal impact. The main objective is to demonstrate that the OECD has a set of best practices and standards on corporate restructuring. Will be compared these standards and best practices with Portuguese law. In summary, is intended to verify that the tax rules in Portugal are in line with the OECD.
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Books on the topic "Arm's length principle"

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Transfer pricing and the arm's length principle in international tax law. Alphen aan den Rijn, The Netherlands: Kluwer Law International, 2010.

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Canada Council. Research and Evaluation. The arm's length principle and the arts : an international perspective : past, present and future =: Le principe de l'autonomie et les arts : perspective internationale : le passé, le présent et le futur. Ottawa, Ont: Canada Council = Conseil des arts du Canada, 1985.

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Transfer Pricing and the Arm's Length Principle after BEPS. Oxford University Press, 2017.

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Treidler, Oliver. Transfer Pricing in One Lesson: A Practical Guide to Applying the Arm's Length Principle in Intercompany Transactions. Springer International Publishing AG, 2020.

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The arm's length principle and the arts: An international perspective : past, present and future = Le principe de l'autonomie et les arts : perspective internationale : le passé, le présent et le futur. Ottawa: Canada Council, Research & Evaluation, 1985.

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Treidler, Oliver. Transfer Pricing in One Lesson: A Practical Guide to Applying the Arm’s Length Principle in Intercompany Transactions. Springer, 2019.

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Luca, Enriques, and Gargantini Matteo. Part II Investment Firms and Investment Services, 4 The Overarching Duty to Act in the Best Interest of the Client in MiFID II. Oxford University Press, 2017. http://dx.doi.org/10.1093/law/9780198767671.003.0004.

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This chapter analyses the scope, contents, and implications of MiFID II’s new framework as regards the duty to act in client’s best interest. It considers the duty as an autonomous source of obligations for investment firms and as a guidance principle for both EU bodies in charge of implementing MiFID II and judges and supervisory authorities interpreting more specific duties. It also discusses the implications of extending the duty to intrinsically at arm’s length activities such as dealing on own account and self-placement.
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Marie, Berard. Part IX Costs, Funding, and Ideas for Optimization, 27 ‘Other Costs’ in International Arbitration: A Review of the Recoverability of Internal and Third-Party Funding Costs. Oxford University Press, 2016. http://dx.doi.org/10.1093/law/9780198783206.003.0028.

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This chapter explores the types of costs that may be awarded in arbitral proceedings, analysing the underlying principles governing the recoverability of costs in international arbitration. In particular, it focuses on how claims relating to the costs of in-house legal counsel; staff and senior management; and third-party funding arrangements are generally decided by arbitral tribunals. While most arbitral rules expressly allow for the recovery of arbitral costs and reasonable legal fees incurred by external counsel, the position is less clear where the fees of in-house lawyers, lost management time, or third-party funding arrangements are concerned. In theory, in-house counsel fees should be recoverable where parties are able to demonstrate the reasonableness and necessity of these costs. As for management costs, a party should in principle be able to recover such costs in arbitration if it can prove that the time spent on the arbitration caused substantial disruption to its business. Costs underwritten by a third-party funding arrangement should, in principle, be similarly recoverable provided the funding arrangement was agreed at arm’s length and is permitted under the applicable laws.
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Book chapters on the topic "Arm's length principle"

1

Wilkie, J. Scott. "Reflecting on the “Arm’s Length Principle”: What is the “Principle”? Where Next?" In Fundamentals of International Transfer Pricing in Law and Economics, 137–56. Berlin, Heidelberg: Springer Berlin Heidelberg, 2012. http://dx.doi.org/10.1007/978-3-642-25980-7_8.

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Kroppen, Heinz-Klaus, Roman Dawid, and Richard Schmidtke. "Profit Split, the Future of Transfer Pricing? Arm’s Length Principle and Formulary Apportionment Revisited from a Theoretical and a Practical Perspective." In Fundamentals of International Transfer Pricing in Law and Economics, 267–93. Berlin, Heidelberg: Springer Berlin Heidelberg, 2012. http://dx.doi.org/10.1007/978-3-642-25980-7_13.

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Runkel, Marco. "In Favor of Formulary Apportionment A Comment on Kroppen/Dawid/Schmidtke: “Profit Split, the Future of Transfer Pricing? Arm’s Length Principle and Formulary Apportionment Revisited from a Theoretical and a Practical Perspective”." In Fundamentals of International Transfer Pricing in Law and Economics, 295–304. Berlin, Heidelberg: Springer Berlin Heidelberg, 2012. http://dx.doi.org/10.1007/978-3-642-25980-7_14.

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"Arm's Length Principle." In Transfer Pricing Handbook, 7–18. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119203650.ch2.

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"The Arm's Length Principle." In OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, 25–49. OECD, 2009. http://dx.doi.org/10.1787/tpg-2009-4-en.

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"The Arm's Length Principle." In OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, 33–95. OECD, 2017. http://dx.doi.org/10.1787/tpg-2017-5-en.

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Sonsuzoğlu, Elif, and Hayriye Işık. "Considerations of “Related Party,” in Disguised Earning Distribution via Transfer Pricing." In Handbook of Research on Global Enterprise Operations and Opportunities, 93–109. IGI Global, 2017. http://dx.doi.org/10.4018/978-1-5225-2245-4.ch006.

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This study aims to evaluate the regulations regarding affiliated person subject to transactions violating the arm's length principle within the context of Distribution of Disguised Earning by Transfer Pricing. In Turkish Tax Laws, DDETP is regulated by Income Tax and Corporation Taxes Act. In these regulations, price or charges used in transactions with the affiliated persons are considered DDETP for real person, trader or corporation performing the transaction. Purpose of the regulations is to prevent the efforts of exclusion of earnings from the tax assessment in a disguised manner and minimizing tax assessment by assuming fees and charges against the arm's length principle in transactions with affiliated persons.
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Cooper, Joel, Randall Fox, Jan Loeprick, and Komal Mohindra. "Applying the Arm’s-Length Principle." In Transfer Pricing and Developing Economies: A Handbook for Policy Makers and Practitioners, 129–204. The World Bank, 2017. http://dx.doi.org/10.1596/978-1-4648-0969-9_ch4.

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"El principio Arm’s Length o de plena competencia." In Precios de transferencia: análisis de la validez empírica de los métodos propuestos por la ocde para la eveluación del principio de plena competencia, 47–54. Universidad del Externado de Colombia, 2016. http://dx.doi.org/10.2307/j.ctv1503j4m.10.

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Jurušs, Māris, Kristīne Miloseviča, and Baiba Šmite-Roķe. "Transaction market value range based on arm’s length principle for customs and tax purposes." In Tradíció, tudomány, minőség : 30 éves a Vám-és Pénzügyőri Tanszék, 153–64. Magyar Rendészettudományi Társaság Vám- és Pénzügyőri Tagozata, 2021. http://dx.doi.org/10.37372/mrttvpt.2021.2.9.

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The purpose of the article is to examine the similarities and differences between transfer prices and customs values due to the importance of international trade. The transfer price is the price set in the transaction between two related companies if they operate from different countries or customs territories. In this case, the customs burden comes in between and impacts the prices. As price should be an arm’s length based on customs and transfer price perspective, some issues could arise as the rules are not identical from customs and transfer pricing perspective.
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Conference papers on the topic "Arm's length principle"

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Tóth, Rita, and Tamás Kovács. "The COVID-19 Pandemic and the Arm's Length Principle." In Challenges in Economics and Business in the Post-COVID Times. University of Maribor Press, 2022. http://dx.doi.org/10.18690/um.epf.5.2022.23.

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The wide-ranging economic impacts of the COVID19 pandemic suggest that previous analysis methods such as the arm’s length principle can no longer be fully applied in the usual way. The SARS-CoV-2 virus has disrupted companies’ accounting, administration, and controlling systems. These systems are essential for analysing the prices applied to related companies. Comparative data evaluation over time is essential to understanding an economic entity. The different measures governments have implemented to contain the epidemic and help businesses to operate have disrupted the economy. Thus, the year-on-year business performance is no longer comparable using annual historical data. Considering future changes in contractual relations analysis is also necessary because nontransitory factors should also be assessed. These factors are incorporated in the countervalue of pricing, which also changes the cost price calculation methodology. Determining force majeure situations is crucial in contracts since its assessment is a legal problem, even for independent undertakings. This paper aims to show how national GDP data help examine the application of the arm’s length principle. Since the COVID-19 pandemic, internal comparative prices, pricing mechanisms and pricing principles have become more valued than the use of external comparables. This trend is expected to continue.
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Söffker, Dirk. "Elastic Robot Arms With Variable Length: Part I — A Systematic Nonlinear Modeling Approach." In ASME 1995 Design Engineering Technical Conferences collocated with the ASME 1995 15th International Computers in Engineering Conference and the ASME 1995 9th Annual Engineering Database Symposium. American Society of Mechanical Engineers, 1995. http://dx.doi.org/10.1115/detc1995-0252.

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Abstract In this paper modeling of a geometric nonlinear beam and the corresponding matrix representation of the model of 3rd order is considered. Especially in the case of lightweight robots for space applications undergoing large reference motion, the nonlinear dynamic behaviour of the beam should be modeled as exact as possible. Here coupling effects betweeen the elastic variables due to the geometric nonlinear beam kinematic are important. ‘Stiffning effects’ and parametrically excited effects between longitudinal and bending vibrations e.g., should also be considered. Starting with the nonlinear beam kinematics, all equations up to terms of second order are considered. Using the principal of virtual work, nonlinear equations are given, which are discretized by Hermite polynomials in the next step. Considering also terms of second order in the elastic variables, a special technique handling this equations in the usual structural dynamics matrix representation is developed to preserve the couplings of higher order in contrast to the usual linearization. Additionally, the length-variability is considered. So the clearness and effectiveness of matrix methods is combined with beam theory of 3rd. order, this means quadratic terms for the elastic variables axe considered building up state-dependend matrices. The importance of the effects of those couplings axe shown by two simulation examples of a planar and a spatial lightweight, very flexible telescopic robot arm for space operations. It can be shown clearly, that beside the known stiffning effects due to nominal axial loads, effects of higher order may weaken the structure up to failure of the structure.
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Daut, Claudia, Susanne-Marie Kirsch, Felix Welsch, Stefan Seelecke, and Paul Motzki. "Optimization and Experimental Validation of a Vacuum Suction Cup Operated by Shape Memory Actuators." In ASME 2021 Conference on Smart Materials, Adaptive Structures and Intelligent Systems. American Society of Mechanical Engineers, 2021. http://dx.doi.org/10.1115/smasis2021-67934.

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Abstract Pneumatic Systems, especially those working with compressed air, come with several drawbacks like poor energy efficiency, high level of emission and limited digitalization amongst others. Therefore, there are efforts in industry to replace pneumatics with purely electrical systems. A promising approach in gripping and handling technology is the shape memory alloy (SMA)-based vacuum suction cup, which was first presented at the 2018 SMASIS conference [1]. The working principle relies on an antagonistic SMA-based actuator system in combination with a bistable spring and a silicone membrane. This paper presents the structure and further development of the vacuum suction cup, whose vacuum generation is independent of a temporary or stable airflow. The focus lies on the improvement of the existing mechanics to a more maintenance-friendly design on route to a commercial product. For the implementation new SMA-bundles are created and the wire guides are adjusted accordingly. Besides, several experiments and analyses are carried out to validate the behavior of the mechanics with the new setup using the self-sensing effect. These investigations focus on the effects of varying bundle lengths, lever arms, and damaged bundles on performance. It is shown that the new design approach offers easier handling and robustness in the event of an actuator break.
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