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Dissertations / Theses on the topic 'Arm's length principle'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

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 formula

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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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<p><strong>Purpose:</strong> 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.</p><p><strong>Background:</strong> 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 th

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3

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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4

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 whe

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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

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6

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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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 tar

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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-co

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9

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 dif

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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<br>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.<br>The present dissertation examines how companies proceed to bus

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Aubrechtová, Kamila. "Dokumentace k převodním cenám." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-142221.

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This thesis deals with the issue of transfer pricing, current legislation and methods with emphasis on the creation of transfer pricing documentation. The importance of documentation is mainly to show that prices in transactions between related parties do not differ from the prices agreed between independent parties. The thesis is divided into two main parts, theoretical and practical. The first chapter of this part deals with the definition of the concept of transfer pricing. The second chapter describes the current legislation of transfer pricing, both from the perspective of international r

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12

Eriksson, Magnus, and Fredrik Richter. "Thin Capitalisation : A comparison of the application of article 9.1of the OECD model tax convention and the Swedish adjustment rule to thin capitalisation." Thesis, Jönköping University, JIBS, Commercial Law, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-396.

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<p>This thesis answers the question “How does the application of the Swedish adjustment rule correspond to the OECD point of view regarding intragroup loans to thinly capitalised companies?” The question is answered by using the traditional legal method and by examining the way the adjustment rule is applied by the Supreme Administrative Court, the Swedish approach when using the arm’s length principle in Swedish law is then compared to the approach recommended by the OECD.</p><p>From a tax point of view intragroup prices on commodities and services are of vital importance for multinational en

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13

Lundblad, Karin. "Intra-group financing : The influence of the parent-subsidiary relationship in the pricing of intra-group loans." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-13957.

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This master thesis examines the issues surrounding the pricing of intra-group loans. The main focus of the thesis is the process of establishing an interest rate and the assessment of the credit risk in an intra-group context. In order to expose the common problems associated with the pricing of intra-group loans the thesis has examined case law from two different jurisdictions, Canada and Sweden, which have been put in relation to the OECD guidelines and Swedish national legislation. The purpose of the master thesis has been to determine whether the establishing of an interest rate and the a

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Bobková, Michaela. "Stanovení transferových cen mezi spojenými osobami." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-417357.

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The master thesis deals with the issue of transfer price of a controlled transaction between associated enterprises. Part of the master thesis is definition of basic theoretical concepts associated with the issue of transfer pricing with a focus on domestic, international, and European Union law. The master thesis deals with the analysis of case law, whose subject matter is transfer pricing. The theoretical starting points of the thesis are applied to a practical example, which deals with the issue of determining the transfer price for specific controlled transaction between associated enterpr

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Jun, David. "Požadavky a specifika převodních cen v pojistném sektoru." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360168.

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The aim of this diploma thesis is to make a model comparability analysis of controlled transactions within the reinsurance of insurers and to recommend appropriate transfer pricing methods based on defined assumptions. The work is divided into three parts. The first part deals with transfer pricing issues, focusing on comparability analysis and recommended transfer pricing methods according to the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations formulated by Organization for Economic Co-operation and Development (Guidelines OECD). The second part describes the

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16

Hallbäck, Camilla, and Sara Gustafsson. "The Global Effect of the Glaxo Case : The Increase of Transfer Pricing Conflicts between the OECD and the US." Thesis, Jönköping University, JIBS, Commercial Law, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-1073.

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<p>This master’s thesis compares the OECD transfer pricing recommendations with the transfer pricing rules of the US. The main focus is the ethical pharmaceutical industry and intangible property, in particular marketing intangibles. The Glaxo case is used to illustrate how the US takes advantage of areas of uncertainty to increase the country’s tax revenue. The US shows little consideration for the OECD’s objectives of having a set of universally applicable transfer pricing rules. The purpose of this master’s thesis is to explain and analyze why the IRS took a new approach on marketing intang

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Trögnerová, Martina. "Metodika stanovení transferové ceny mezi sdruženými podniky." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-241599.

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Master thesis deals with the issue of international taxation of transfer prices between related parties. Diploma thesis defines the basic theoretical concepts of transfer pricing with a focus on international and domestic law. The analytical part of the thesis is devoted to the analysis of the case law, the subject of which is transfer pricing. The practical part is based on acquired knowledge to elaborate a methodological tool to transfer pricing. The present findings are applied to a model example.

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Stellan, Cecilia, and Sebastian Lorentsen. "Transfer pricing : råder harmonisering mellan Sverige och USA enligt OECDs riktlinjer?" Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-10416.

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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. Det genom att förflytta sina vinster till skatteparadis eller andra länder med längre skatt för att på så vis uppnå ett högre resultat för koncernen i helhet. Det leder till att skattebaserna i länder med höga skattesatser eroderas. Av den anledningen har ett behov av en global accepterad standard rörande internprissättning uppkomm

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Pevná, Daniela. "Stanovení transferové ceny u manažerských služeb." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-444251.

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The master´s thesis deals with the issue of setting transfer prices for management services between associated enterprises. The thesis contains a theoretical definition of basic concepts and analysis of legislation. The content of the analytical part of the thesis is the analysis of the current state and analysis of case law. The theoretical background is applied in the practical part to a model example which is determined by setting transfer price for management services between internal associated enterprises.

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Pellefigue, Julien. "Théorie économique de la réglementation des prix de transfert." Thesis, Paris 2, 2012. http://www.theses.fr/2012PA020047/document.

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Le terme de « prix de transfert » désigne le prix des transactions conclues entre les filiales d’une même entreprise multinationale. La thèse traite, sous un angle essentiellement normatif, de la problématique de réglementation de ces prix, c'est-à-dire de la détermination du mode de partage optimal du profit d’un groupe entre ses filiales. La thèse s’attache tout d’abord à montrer l’effet de la réglementation des prix de transfert sur les décisions de production et d’investissement des entreprises, puis sur le bien-être mondial. Sur la base des résultats obtenus, les objectifs qu’un dictateur

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Thulin, Cecilia, and Louise Unoson. "Internprissättning – Redovisningstraditioners framträdande i tolkningen av OECD:s riktlinjer." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-12718.

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Den ökade globalisering som råder gynnar internationell handel på många plan, vilket även har bidragit till att internprissättning blivit en allt mer central fråga. Däremot ställs det högre krav på att adressera de problem som systemet resulterar i. Detta med hänsyn till att ett internpris är av påverkande karaktär på organisationens resultat på grund av skattemässiga motiv och incitament från ledningen. Även om OECD:s riktlinjer TPG är utformade av det politiskt styrande organet i respektive medlemsland är dessa riktlinjer inte tvingande. Systemet möjliggör subjektivitet i internprissättning.

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Damon, Dylan Democrat. "Defending the Arm’s Length Principle: A contemporary appraisal of the arm’s length principle as the allocation rule for the transfer pricing of intangibles to solve the base erosion and profit shifting (BEPS) problem." Thesis, The University of Sydney, 2022. https://hdl.handle.net/2123/29268.

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The arm’s length principle has been the allocation rule for income between associated enterprises for the better part of the last century. However, in view of the Base Erosion and Profit Shifting (BEPS) policy agenda and challenges arising from the taxation of the digital economy, its relevance is increasingly being questioned. The thesis examines the arm's length principle through the lens of intangible assets, which raise complex and difficult valuation issues in contemporary business models. It argues that the current application of the arm’s length principle is not consistent with the bus

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Zuzunaga, Del Pino Fernando. "El principio de "arm's length" y el llamado "sexto método" en la fijación de precios de concentrados mineros peruanos." Master's thesis, Pontificia Universidad Católica del Perú, 2017. http://tesis.pucp.edu.pe/repositorio/handle/123456789/9167.

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En el sistema económico actual, América Latina está conformada por países fundamentalmente exportadores de materias primas, bienes intermedios, bienes a granel o commodities. Tales países son actores relevantes en el abastecimiento de bienes primarios en favor de las economías más grandes del mundo, característica que ha motivado la incorporación de metodologías de precios de transferencia específicas o “a medida”, en las respectivas legislaciones de las jurisdicciones latinoamericanas, con el objeto de que las transacciones involucradas tributen de manera adecuada ante los respectivos f

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Celestin, Lindsay Marie France Clement. "Formulary approach to the taxation of transnational corporations A realistic alternative?" University of Sydney. Law, 2000. http://hdl.handle.net/2123/846.

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The Formulary Approach to the Taxation of Transnational Corporations: A Realistic Alternative? Synopsis The central hypotheses of this thesis are: that global formulary apportionment is the most appropriate method for the taxation of transnational corporations (TNCs) in lieu of the present system commonly referred to as the separate accounting/arm's length method; and that it is essential, in order to implement the proposed global formulary model, to create an international organisation which would fulfil, in the taxation field, a role equivalent to that of the World Trade Organisatio

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Mial, Fatima. "Fixation des prix de transfert à l'épreuve de la double imposition économique." Thesis, Aix-Marseille, 2014. http://www.theses.fr/2014AIXM1053.

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Avec la mondialisation, les groupes de sociétés ont multiplié les transactions internationales et, de fait, les phénomènes d'optimisation fiscale internationale. La nécessité de fixer des prix de transfert « objectifs » afin de permettre une juste répartition de la manne fiscale entre les États s'est très vite imposée. La remise en cause des prix de transfert conduit à une double imposition économique.Aujourd'hui, le principe de pleine concurrence est la norme internationale utilisée comme norme de référence pour la fixation de prix de transfert « objectifs ». Toutefois, cette norme est perfec

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Bonmarchand, Nathalie. "Les prix de transfert : un enjeu majeur dans l'internationalisation des affaires." Thesis, Aix-Marseille, 2013. http://www.theses.fr/2013AIXM1011.

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Les prix de transfert représentent aujourd'hui un enjeu majeur dans l'internationalisation des affaires. Ces transactions intra groupe doivent respecter un principe universellement admis, le principe de pleine concurrence. Cependant, chaque Etat dispose de sa propre règlementation nationale créant ainsi un sentiment d'insécurité juridique. Les Etats ont pris des mesures nationales afin de faire face à un problème par nature international, fragilisant ainsi l'efficacité de la lutte contre l'évasion fiscale. Les pays misent désormais sur la coopération internationale afin de renforcer ces contrô

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Saňák, Martin. "Stanovení transferové ceny licenčních poplatků." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-319439.

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The Master’s thesis is concerned with establishing the transfer price of royalties. The thesis is divided into four parts. The theoretical part contains definitions of key words using international and domestic law. The analytical part includes a description of methods recommended by OECD and their use for royalties transactions. The practical part describes a methodical procedure for establishing the transfer price of royalties, which is then used in the next part for a model example.

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Cuny, Lara. "Between the State and the Arts ˸ Council for the Encouragement of Music and the Arts/Arts Council of Northern Ireland (1943-2016)." Thesis, Paris 3, 2019. http://www.theses.fr/2019PA030041.

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En 1939, le Council for the Encouragement of Music and the Arts (CEMA) est créé en Grande-Bretagne afin de financer la production artistique. Quatre ans plus tard, sous les pressions du gouvernement de Londres, la même institution est constituée en Irlande du Nord. N’étant pas le fruit d’une volonté politique locale, le CEMA (NI) mettra de longues années à faire accepter le principe d’un soutien public aux arts. Ce travail étudie cette institution, renommée Arts Council of Northern Ireland (ACNI) en 1963, dans toutes ses dimensions : politique, économique, sociale, identitaire, culturelle et,

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Quttineh, Yousef. "Transfer Pricing Profit Split Methods : A Practical Solution?" Thesis, Jönköping University, JIBS, Commercial Law, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-11107.

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<p>The purpose of this master’s thesis is to explain and analyze whether today’s existing regulations provide sufficient guidance on how to apply the Profit Split Method (PSM) in practice. Since the enterprises’ profits arising from intra-group transactions increases, the tax base for any government also becomes larger and more important. This issue will likely become even more problematic as the globalization branches out and the majority of the global trade is undertaken between associated enterprises.</p><p>In order to satisfy all parts and serve the dual objective of securing an appropriat

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Good, Helena. "Business Restructurings : Transfer Pricing Aspects from a Distributor's Perspective - When Should Shifted Profit Potential be Remunerated?" Thesis, Högskolan i Jönköping, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-14115.

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The OECD Guidelines stipulates that a business restructuring resulting in shifted profit potential not automatically implies that compensation should be paid between the restructuring parties. This thesis examines when shifted profit potential should be remunerated from the perspective of the fictive Swedish distributor Enterprise A which is facing a business restructuring. The arm’s length principle does not require any remuneration for the mere shift of profit potential when applying the principle on business restructurings. Instead, the questions are whether there has been a transfer of s

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Malm, Maria. "Customs Valuation and Transfer Pricing : Two Sides of the Same Coin." Thesis, Jönköping University, JIBS, Commercial Law, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-11058.

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<p>The purpose of this master’s thesis is to examine and analyse how a transfer pricing adjustment is made and how related parties should handle price adjustments from a customs perspective in Sweden. The examination includes describing the valuation methods available for transfer pricing and customs valuation with regards to related parties. In addition, the differences in connection to the valuation are described and analysed.</p><p>Goods imported to Sweden must be cleared through customs: the importer presents a customs declaration to the Swedish Customs and pays customs duty. The customs d

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Guimaraes, de Freitas Magali. "Les prix de transfert pratiqués par les entreprises transnationales françaises et brésiliennes de 1994 à 2010 : ‘Cas des droits de la propriété incorporelle’." Thesis, Paris Est, 2010. http://www.theses.fr/2010PEST2004/document.

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Les prix de transfert sont les prix auxquels les services, les biens corporels et les biens incorporels sont échangés entre parties ayant un lien de dépendance dans le cadre d'opérations transfrontalières. Les prix de transfert des transactions avec les droits de la propriété incorporelle adoptés par un groupe de parties ayant un lien de dépendance ont une incidence directe sur les bénéfices déclarés par chacune de ces parties dans leur pays respectif. Les dispositions législatives françaises et brésiliennes incorporent le principe de pleine concurrence, néanmoins de façon implicite. La questi

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Ostrozanszky, Fredrik, and Eddur Jessika. "Den korta armen : En studie i mångfald och armlängdsavstånd i kultursamverkansmodellen." Thesis, Södertörns högskola, Institutionen för ekonomi och företagande, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-16938.

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The name of the study means “The short arm - a study in diversity and arm’s length in the cultural collaboration model”. Right now there is a reform in the Swedish cultural administration where the responsibility for handing out state funds and grants to cultural organizations is changing from the state government to the local regional governments. The purpose of this study is to map the organisational changes caused by the reform and investigate how this affects the regional policies concerning cultural diversity and the arm’s length principle. The study has found that the regional government

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Kropáčová, Hana. "Metodika zdaňování úroků z titulu poskytnutí zápůjčky mezi spojenými osobami." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-319413.

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Diploma thesis deals with the issue of loan interest taxation between associated enterprises which are Czech residents. The basic theoretical concepts are described in the first part of thesis. The second part is focused on the analysis Czech law connected with interest taxation. The practical part is based on forming methodological tool for associated enterprises. This methodology can help to set the right loan interest rate. There are also practical examples solved in the end of the diploma thesis.

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Carendi, Isabel, and Maria Lilliestierna. "Associated Enterprises : What is the meaning of “participation in control”?" Thesis, Jönköping University, JIBS, Commercial Law, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-550.

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<p>När relaterade bolag belägna i olika länder säljer varor och tjänster sinsemellan kan det av olika anledningar ske till ett pris som avviker från det marknadsmässiga. Det kan bero på skatteplanering, men också på diverse andra omständigheter. För att kunna fastställa vilket som är rätt marknadspris och därigenom kunna ta ut rätt skatt är de flesta länder bundna av dubbelbeskattningsavtal, som vanligtvis är utformade efter OECD: s modellavtal. I artikel 9 i detta modellavtal finns regler om internprissättning och där definieras ”Armlängdsprinci-pen”, som säger att prissättningen ska följa de

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Gottvaldová, Hana. "Daňové aspekty převodních cen." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-399529.

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Master thesis deals with setting a transfer price of controlled transaction between associated enterprises and its impacts on the tax liability of the tax subject. Master thesis defines basic theoretical concepts, legal regulations of transfer pricing, description of methods for setting transfer prices and procedure for determination these prices. Based of this knowledge, an example of the method for setting transfer prices for selected controlled transaction is elaborated. In final part of this thesis, the results are evaluated and recommendations for optimizing the tax liability of the compa

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Tartarini, Tamburini Tulio. "The secondary adjustment on transfer pricing, notes about its nature and poor regulation in Peru." IUS ET VERITAS, 2017. http://repositorio.pucp.edu.pe/index/handle/123456789/122760.

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This article addresses the subject of secondary adjustment on transfer pricing, focusing on its nature and its regulation in Peru. To do this, the author explains the concept and purpose of transfer pricing and also elaborates some terminological precisions concerning adjustments on transfer pricing, defining the primary adjustments, the compensating ones, the correlative ones and, in more depth, the secondary ones. Likewise, the author explains the way secondary adjustments of transfer prices are regulated by the Peruvian Income Tax Law.<br>El presente artículo aborda la temática del ajuste s

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Wardhana, Andy Whisnu. "A policy proposal to address tax base erosion caused by transfer pricing in Indonesia." Thesis, Queensland University of Technology, 2019. https://eprints.qut.edu.au/125858/1/Andy%20Whisnu_Wardhana_Thesis.pdf.

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Prior studies indicate that developing countries face the problem of aggressive transfer pricing practices by multinational enterprises (MNEs) which cause tax base erosion. This study finds that the Indonesian transfer pricing regime fails to accurately allocate the income of MNEs among taxing states in accordance with actual economic reality. To overcome this problem, this study considers different interpretations of transfer pricing regimes in four countries: (a) Mexico's minimum profit, (b) Brazil's pre-fixed profit margin and (c) India's and China's location-specific advantage rules. This

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Leijon, Ida, and Dzana Softic. "Internprissättning utifrån OECD:s modellregelverk : en komparativ studie mellan Tyskland och Storbritannien." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-12615.

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Den fortsatt snabba tillväxten av internationell handel och den ökade globaliseringen harresulterat i en ökning av användandet av internprissättning inom koncerner. Detta har i sin turuppmärksammat multinationella företag, som till följd av detta hamnat i mitten av en storm avstridigheter. I takt med att transaktioner ökat, har det uppstått problem med internprissättning.Internprissättningen används som ett viktigt verktyg av globala företag för att uppnå optimalavinster, där det kan uppstå manipulation av internpriser. Internprissättning förklaras därförofta som fenomenet att vinstmaximera ge

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Randriamanalina, Tovony. "Les prix de transfert et le principe de pleine concurrence dans les pays en développement." Thesis, Paris Sciences et Lettres (ComUE), 2019. http://www.theses.fr/2019PSLED067.

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La fixation du prix de pleine concurrence par les administrations fiscales des pays en développement soulève des questions singulières. L’objectif fondamental recherché à travers la fixation des prix de transfert est l’affectation de la juste assiette de l’impôt à chaque État concerné par les transactions intragroupes, c’est-à-dire au sein des groupes multinationaux de sociétés. L’OCDE et ses pays membres estiment que le meilleur moyen pour parvenir à cet objectif est de vérifier que le prix de transfert en cause respecte le principe de pleine concurrence, lequel repose sur une comparaison ent

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Mberi, Faith Chipiwa. "Addressing challenges facing SARS relating to the application of transfer pricing in business restructurings / Faith Chipiwa Mberi." Thesis, North-West University, 2012. http://hdl.handle.net/10394/8723.

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Multinational enterprises have been widely accused of using aggressive tax planning schemes to avoid paying tax all over the world. The purpose of this study is to analyse the methods used by multinational enterprises in the context of business restructurings to shift profits from high to low tax jurisdictions. Transactions between associated entities have generally been manipulated by applying non-arm’s length prices to these transactions, as well as devising agreements where the economic substance varies from the form of the transaction. The study aims to investigate some of the practical ch

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角田, 伸広, та Nobuhiro TSUNODA. "移転価格税制における多国籍企業への独立企業原則適用の困難性とその解決 : 租税訴訟での課題と租税条約上の相互協議での解決可能性の考察". Thesis, 一橋大学, 2011. http://hdl.handle.net/10086/23221.

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Frykmer, Josefine, and Jessica Thai. "Internprissättning : En komparativ studie om Sverige, Kina och Singapore utifrån medlemskap respektive icke-medlemskap i OECD." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-14400.

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Internprissättning anses vara ett av de mest kritiska problemen när det kommer till nationell och internationell beskattning. Den växande globaliseringen har resulterat i uppkomsten av många nya multinationella verksamheter, vilket även har till följd att transaktioner mellan företag med verksamhet i olika länder ökat. För att uppnå maximal global vinst flyttar multinationella företag vinster från högskatteländer till lågskatteländer och utnyttjar därmed länders olika skattesystem. Till följd av detta har fokus ökat från skattemyndigheter världen över, med incitament om att skydda sitt lands s

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Lund, Frederik, and Milos Kenjic. "Internationell Internprissättning : En komparativ studie mellan Sverige, Japan & Ryssland." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-14373.

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Den ständigt ökande internationaliseringen leder till framkomsten av allt fler multinationella företag med verksamheter inom flera länder. En konsekvens av den ökade globaliseringen är att den internationella skatteflykten allt jämt ökat, då internationella koncerner väljer att flytta delar av vinsten till länder med mer förmånliga skattesatser. Ett sätt för de multinationella företagen att minimera den världsomfattande skatten är genom internprissättning. Internprissättning är det pris som koncernen sätter på sina interna transaktioner mellan koncernbolagen. Som en reaktion på den ökade skatt

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Söderberg, Anna. "Internprissättning och tullvärde : Det är bättre att förekomma än att förekommas." Thesis, Linköpings universitet, Affärsrätt, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-127122.

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Globaliseringen bidrar till en ökad världshandel och medför även ett växande antal gränsöverskridande koncerninterna transaktioner inom multinationella företag. Prissättningen av transaktioner vilka vidtas mellan närstående företag måste ske i enlighet med armlängdsprincipen som om transaktionerna vidtagits mellan två oberoende företag. Skattemyndigheterna kan justera internpriserna i slutet av beskattningsåret i de fall de anser att internprissättningen avviker från armlängdsprincipen och marknadsmässiga villkor. Utöver inkomstbeskattning åläggs företagen att betala tullavgifter i samband med

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Hájková, Hana. "Transfer pricing and the Arm's length principle." Master's thesis, 2008. http://www.nusl.cz/ntk/nusl-294963.

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The Diploma Thesis is devoted to the Transfer pricing problematic, whereby the Transfer Pricing and the Arm's length principle as such are defined, further the Czech and Slovak transfer pricing law is presented and the different transfer pricing together with their possible usage are described. The work is divided into 7 sections, section 1 - 5 is basically a theoretical description of the topics stated above. Section 6 comments the actual situation and development in the transfer pricing area around the world and finally section 7 demonstrates o an example the practical transfer pricing analy

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WEI-SHAN, TAI, and 戴薇珊. "The impact of the arm's length principle regulation on firms’ strategies and social welfare." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/44832325066727664806.

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碩士<br>輔仁大學<br>經濟學研究所<br>101<br>Multinational enterprises (MNEs) manipulate transfer prices in order to shift the profit to countries which exist lower tax rates. This paper casts horizontally differentiated product of firms into the model. After exploring what the strategy of MNEs will be adopted for maximizing the profit under different law enforcement attitude of the government, we will find out the best social welfare and the legal excess profit cap of the government under social-welfare maximization. We find that if the law enforcement attitude of the government is relatively strict, MNEs

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Du, Preez Agatha Catharina. "The application of the at arm's length principle in terms of the National Credit Act 34 of 2005." Diss., 2016. http://hdl.handle.net/2263/56995.

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Arm s length is an idiomatic English phrase which refers to a metaphor that uses the human body as a measure. The hand is not directly joined to the body, it maintains an undeniable distance from the body, equivalent to the length of an arm. In this sense, the metaphorical meaning of being at arm s length means to be at a certain distance, not too close and not too far away. The expression is often used in contract law, and a contract concluded between parties at arm s length will ensure that the parties are independent and on equal footing when concluding the agreement. The National Credit Ac

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Čech, Prokop. "Převodní ceny mezi spojenými osobami a jejich problematika." Master's thesis, 2014. http://www.nusl.cz/ntk/nusl-327780.

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Transfer pricing between related parties and its issues As the globalization of the world continues, and as the companies are merging into multinational enterprises, the number of transactions between related parties under circumstances that would not be concluded between unrelated parties is rising. The correct application of transfer pricing between related parties ensures that the transactions are concluded as it would have been between unrelated parties. More and more attention is paid to issue of transfer pricing, frequently in connection with tax planning and tax optimization, which is p

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Valeš, Ondřej. "Problematika převodních cen v českém a mezinárodním daňovém právu." Master's thesis, 2018. http://www.nusl.cz/ntk/nusl-372746.

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The problematics of transfer pricing in Czech and International tax law Constant globalization leads to the boom of business and property-related companies, which we call multinational. Multinational companies carry out so-called intra-company transactions within their group of companies under different conditions than they would in normal business. We call these transactions dependent, because they are carried out between affiliates, in an environment that is not competitive but related. Transfer pricing issues are usually associated with tax optimization because, with the help of these trans

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