Relevant bibliographies by topics / Transfer pricing methods

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

Academic literature on the topic 'Transfer pricing methods'

Author: Grafiati
Published: 4 June 2021
Last updated: 25 April 2022

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Journal articles on the topic "Transfer pricing methods"

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Šangić, Bojana, and Jelena Obradović. "Transfer pricing: Guidelines and methods." Revizor 21, no. 84 (2018): 45–60. http://dx.doi.org/10.5937/rev1884033s.

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Khris, Barnes, and Messina Whiteside. "Transfer Pricing: Purpose of Determination and Factors Affecting Transfer Pricing Determination." Journal Dimensie Management and Public Sector 1, no. 2 (December 23, 2020): 27–34. http://dx.doi.org/10.48173/jdmps.v1i2.48.

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The study discusses several things, including the factors that influence the determination of transfer pricing and the methods used in determining transfer pricing. Factors that influence transfer pricing include tax considerations, dance calculations, competitive factors, environmental risk, calculation of performance appraisals and accounting contributions. The method used in determining transfer pricing. Methods in determining transfer pricing include traditional methods, traditional methods consist of several ways including the comparable uncontrolled price method, cost-plus method, and resale price method. Transactional profit method: split profit and transactional net margin method.
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Pogorelova, Lioubov. "Trade and Transfer Pricing." Intertax 40, Issue 1 (January 1, 2012): 33–53. http://dx.doi.org/10.54648/taxi2012004.

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Although there may be difficulties, especially during challenging economic times, in applying profit-based regulations when an income tax dimension is considered, if a trade dimension is introduced, in some circumstances profit-based methods, such as the comparable profits method (CPM) or transactional net marginal method (TNMM), may be preferred transfer pricing methods for multinationals. The article provides a comprehensive overview of the profit-based methods CPM and TNMM, where advantages and disadvantages of these methods are considered, and differences between these two methods are pointed out. The article also introduces a conceptual framework for transfer price coordination in the context of income tax and customs laws and examines issues pertaining to harmonization of income tax and customs laws.
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Berroho, Mohamed El Bachir. "US , OECD , or U.N. Transfer Pricing Methods." مجلة الفقه و القانون, no. 18 (April 2014): 300–305. http://dx.doi.org/10.12816/0005130.

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Dewi Astuti, Melani. "Country Note: Implementation of BEPS Recommendations in Indonesia’s New APA and Transfer Pricing Rules." Intertax 48, Issue 12 (November 1, 2020): 1145–54. http://dx.doi.org/10.54648/taxi2020114.

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Indonesia has recently updated its Advance Pricing Agreement and transfer pricing regulations in order to capture the development in the business and transfer pricing. It is also aimed to align with the Base Erosion and Profit Shifting (BEPS) recommendations. The new regulation has made substantial changes to the old advance pricing agreements (APAs) and transfer pricing regulations. With regards to transfer pricing, the new regulation has made some changes pursuant to the related parties’ definition, transfer pricing methods, comparability analysis procedures, special transactions, and intangibles. The transfer pricing guidance also provides guidance on the financial transactions and introduces the value creation concept. The new definition of related party is broader by providing more example on the ownership based on control. The regulation also allows the use of other transfer pricing methods other than the five OECD methods. Moreover, the intangible provisions have been modified to reflect the changes in the OECD Transfer Pricing Guideline 2017, to cover development, enhancement, maintenance, protection, and exploitation (DEMPE) activities and the economic owner. The guidance on financial transaction could also be useful for taxpayers and tax administration. Meanwhile, in terms of APA, the new regulation has provided a longer period of APA implementation, included a roll-back provision and modified the requirements regarding the submission of APA. Based on the new APA regulation, to submit an APA, a taxpayer cannot propose a lower profit than profit reported in the tax return. In general, the new regulation is in line with the BEPS 8-10 recommendations, albeit some differences are found, those are considered minor. The new regulations are expected to provide more certainty and simplicity for the taxpayers. Transfer pricing, APAs, Indonesia, advance pricing agreement, transfer pricing guidance, roll-back, related party, affiliated, transfer pricing methods, comparables
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Zielke, Rainer. "Transfer Pricing Planning with Accuracy and Control." Intertax 41, Issue 10 (October 1, 2013): 542–50. http://dx.doi.org/10.54648/taxi2013050.

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Traditionally the Comtax® System provides not only current in-depth information on numerous national systems of taxation, but also quantifies crossborder payment transfers, and thus allows both a quick access on relevant detail knowledge and a direct comparison of different scenarios. This has now been upgraded by the new Comtax solution for transfer pricing were the arm's length principle, the definition of related companies, transfer pricing methods, business restructuring and dispute resolution are taken into consideration. The theory of international tax planning provides objectives and concepts of international tax planning and demands expertise in current and reliable information - also on transfer pricing. Comtax® System and Comtax® TP Tool are now jointly able to cover all aspects of international tax planning.
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Avtukhova, Elena. "Transfer pricing as a company management tool." Moscow University Economics Bulletin, no. 2 (April 30, 2021): 49–72. http://dx.doi.org/10.38050/01300105202123.

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This article studies one of the most complicated and yet popular company management tools, the transfer pricing. The author considers the aims and purpose of transfer pricing, the formation of a transfer pricing system as a company management tool, popular viewpoints on transfer price calculation methodologies, strengths and weaknesses of the existing approaches, and offers a hypothesis on transforming transfer pricing methods. The paper systematizes transfer pricing methods with due regard to the experience of domestic and foreign companies, the development of the Russian Federation legislation, the recommendations of the OECD, and the studies of auditing and consulting companies. The author presents an overview of the most popular transfer pricing methods which serve as a basis for using one or another method, identifies the factors of efficient management mechanism. The article analyses the specific features of using a particular management mechanism in financial companies and companies operating in real economy, studies the methodology to deploy transfer pricing in a legal entity and within a vertically integrated holding. Taking into account the fact that regulation of transfer pricing is also a tax regulation tool used by the state, the author emphasizes that the problems of transfer pricing tools aimed at tax risk management are not the object of the article. The results of the study can be used by employees and executives of corporate financial divisions, analysts, consultants, and employees of state agencies and authorities while developing the methodology for using financial instruments in company management.
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Iryna, HLADIY. "TRANSFER PRICING OF TRANSNATIONAL CORPORATIONS." Foreign trade: economics, finance, law 116, no. 3 (June 15, 2021): 85–97. http://dx.doi.org/10.31617/zt.knute.2021(116)08.

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Background. In the context of globalization, transnational corporations have turned into highly concentrated points of the world economy and the principal markets for goods and services. It is under such conditions that a comprehensive research of the pricing system within the framework of their activities is relevant. Analysis of recent research and publications has revealed that the process of setting prices for products within their activities in different countries and the development of innovations in domestic legislation require in-depth study. The aim of the article was to study possible transfer pricing systems for TNCs in order to eliminate risks when calculating the exact cost of products and avoid possible situations of non-payment of due taxes. Materials and methods. A set of general scientific methods of cognition is applied: inductive, deductive, system analysis, theoretical generalization, formal-logical, analysis and synthesis. Results. The transfer pricing system is becoming the key direction in the process of planning and profit maximization. The methods of setting the transfer price are legally enshrined in the current Tax Code of Ukraine. However, the use of these methods is a top priority for checking compliance with the «arm’s length»principle. It is determined that in order to comply with this principle, it is necessary to compare controlled and uncontrolled transactions, based on the criterion of tax benefits, as well as to analyse all the advantages and disadvantages that they create. Conclusion. The issue of proper transfer pricing plays a leading role in the export or import of goods. Particular attention should be paid to the sources of information indicated by taxpayers and used in order to ensure compliance with the requirements for justification in the documentation on transfer pricing compliance with the conditions of controlled transactions with the arm’s length principle. Prospects for further research are to provide practical recommendations for compliance of the legal and regulatory framework for transfer pricing with the requirements of the world economy in the direction of preventing the implementation of tax avoidance schemes.
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Ребров, С., and S. Rebrov. "Transfer Pricing System Based on the Method of Cash Flows Redistribution." Scientific Research and Development. Economics of the Firm 8, no. 3 (October 11, 2019): 67–74. http://dx.doi.org/10.12737/article_5d7b57d7b27e93.37859360.

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The article describes the system of transfer pricing based on the method of cash flows redistribution, developed by the author. The article describes such concepts as transfer price, transfer pricing, transfer pricing system. Methodological tools of research: analysis, synthesis, system approach. The author used the method of cash flows redistribution, the description of which is given in this article. The transfer pricing system developed by the author is based on the determination of the transfer price interval on the basis of the transfer pricing methods allowed by tax law, as well as the average value of this interval. This average value can be considered as the average market price, which is determined by the specifics of transfer pricing methods. If there is a deviation from the average market price, there is a redistribution of funds between the subjects of the transaction. For the control of transfer price introduced the coefficient of cash flows redistribution. To manage the transfer pricing system, a matrix of cash flow redistribution coefficients was introduced, as well as the account "redistributed funds". The positive and negative consequences of the introduction of this system of transfer pricing are considered.
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Gargouri, Slim. "Transfer Pricing in North African Countries." Intertax 42, Issue 4 (April 1, 2014): 290–92. http://dx.doi.org/10.54648/taxi2014029.

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In North African region, Only Egypt and Algeria have already implemented a Transfer Pricing regulation: Egypt introduced the concept in 2005 while the Algerian rules were implemented in 2007. Though, the measures in force are still under the urgent requirement to be improved: The Egyptian case shall focus on the transfer pricing documentation while Algeria has to further develop transfer pricing methods as well as to authorize the conclusion of Advance Pricing Agreement (APA). Tunisia and Morocco have not introduced transfer pricing rules yet, but they require that transactions between related entities should be performed in compliance with the arm's length principle.
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Dissertations / Theses on the topic "Transfer pricing methods"

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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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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.

In order to satisfy all parts and serve the dual objective of securing an appropriate tax base in each jurisdiction and avoiding double taxation, one ambition of the OECD is to harmonize the transfer pricing rules and make them become more uniform. An area in which this goal can be accomplish is at an international level such as the OECD; an important developer in the field of transfer pricing. Different transfer pricing methods has been developed which can be applied by both taxpayers and tax authorities to determine a correct transfer price. Six of these methods has gained international acceptance, although to a more or less extent among various countries, and one of these methods is the PSM. In the years between 1979 and 1995, the OECD had a reluctant standpoint of accepting the application of any transfer pricing method based on profits, such as the PSM. This hesitant viewpoint changed in the existing TPG which explicitly stipulates that the PSM could provide a transfer pricing estimation in accordance with the ALP, which should be accepted in exceptional cases.

There are certain situations where a PSM possibly will provide the most appropriate arm’s length result. Since the principle of economics can create complex business environments of both vertical and horizontal integration, contributions of valuable intangibles on both sides of the cross-border transaction, the PSM might be the only method which can be employed. A relevant issue which need to be enlightened is whether the existing guidance provided by the OECD and USA is sufficient from a practitioners and tax administration point of view, or is more guidance needed to better understand the issues surrounding the concept of the PSM. The fact that OECD insist of using comparables to the highest extent as possible when employing the PSM entails practical problems, since it is rather a rule than an exception that reliable comparables cannot be found when valuable intangibles are involved.

The Arthur of this master’s thesis has identified three key conclusions which might facilitate how PSM issues can be handled in the future and improve the existing PSM guidance. These conclusions are the need for a uniform PSM interpretation, the need for additional flexibility and acceptance, and the need for additional TPG guidance.

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Rahnamafar, Mahabad. "The transfer pricing methods’ applicability when determining the transfer price of intangible property : based on Swedish legislation and the OECD Transfer Pricing Guidelines." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Redovisning och Rättsvetenskap, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-15204.

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Loayza, Jordán Fernando, and Rosa Almenara Martín La. "The application of alternative valuation methods under the transfer pricing regime." IUS ET VERITAS, 2018. http://repositorio.pucp.edu.pe/index/handle/123456789/122477.

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Prior to the last reform of the transfer pricing regime, only the application of specific valuation methods was allowed, which generated several practical and constitutional problematic issues. These were partially solved with the recent inclusion of a provision that allows the application of “other methods”. This paper analyzes the issues of the previous situation, as well as the solutions presented by the reform and its corresponding limits. Finally, the authors propose several precisions that, in their opinion, should be included in the regulation of the “other methods”.
Previamente a la última reforma del régimen peruano de precios de transferencia, solo se permitía la aplicación de métodos específicos de valoración, lo que generó una serie de problemas de índole práctica y constitucional. Estos se resolvieron parcialmente con la reciente inclusión de una disposición que permite la aplicación de “otros métodos”. El presente trabajo analiza la problemática de la situación previa, así como las soluciones que presenta la reforma y sus límites. Por último, se propone una serie de precisiones que, a juicio de los autores, deberían incluirse en la reglamentación de los “otros métodos”.
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Tennemar, Johan, and Erik Koponen. "Practical applicability of methods to determine the transfer price of intangibles." Thesis, Jönköping University, JIBS, Commercial Law, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-7680.

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This master’s thesis discusses and analyzes difficulties in transfer pricing methods’ applicability to intangibles. With basis from the OECD Transfer Pricing Guidelines and the U.S. regulations, this thesis investigates applicable methods in legislation, theory, recommendations, case law and how they are applied in practice.

The OECD Guidelines do not provide an exact solution to the valuation of a transfer of intangibles between controlled parties. It refers to the arm’s length principle to determine whether the price set for a transfer between controlled parties is the same, as unrelated parties would have paid, under the same circumstances.

The best method rule used in the U.S. has no preferred order of application although it provides specific methods to be applied to intangibles. In the U.S., as in most countries (and recommended by the OECD), the Comparable Uncontrolled Price/Comparable Uncontrolled Transaction methods are considered most reliable if comparables can be identified.

The profit split method is recommended if there are no comparable transactions available and is applicable to non-routine intangibles. Other methods that require comparables are however used in the application of the profit split method to set an arm’s length price on routine functions. This method will probably become more popular in the future since it is not as dependent on comparables as most other transfer pricing methods.

There are several other methods and approaches to the arm’s length principle, which shows the complexity of intangibles and the ambition to find some form of standard.

This master’s thesis has identified the problems with most of the methods applied to intangibles relying on comparables to some extent. The comparability factors concerning intangibles are a problem, as they are difficult to apply strictly and a frequent problem is the limited access to information. A majority of available agreements published in databases are strongly focused on U.S. based enterprises transactions and rarely disclose all the required details. As a result, the comparables used become less reliable since the geographical area, size of the enterprise and functions compared seldom are comparable with the tested party or transaction. In some industry sectors, it is almost impossible to find independent comparables, especially for non-routine intangibles.

The discrepancy between theory and practice is shown through the usage and acceptance by tax authorities and courts, of comparables without sufficient comparability. This simplified and practical approach to transfer pricing derives from the limited availability of information and the need to avoid unreasonable requirements on the MNEs to produce transfer pricing benchmarking in particular and documentation in general.

 


 

Denna magisteruppsats diskuterar och analyserar svårigheterna med internprissättningsmetoders tillämplighet på immateriella tillgångar. Med utgångspunkt från OECD:s riktlinjer och de amerikanska reglerna, undersöker denna uppsats lagstiftningen, teorin, rekommendationer och rättsfall rörande tillämpliga metoder och hur de tillämpas i praktiken.

OECD:s rekommendationer ger ingen direkt lösning på värderingen av transaktionen av immateriella tillgångar mellan parter i intressegemenskap. Den hänvisar till armlängdsprincipen för att avgöra huruvida priset på en transaktion mellan kontrollerade parter är samma som okontrollerade parter skulle ha betalat under samma omständigheter.

Best method rule som används i USA ger inget krav på i vilken ordning metoderna ska användas även om den omfattar särskilda metoder som skall tillämpas på immateriella tillgångar. I USA, liksom i de flesta länder (och rekommenderat av OECD), anses Comparable Uncontrolled Price/Comparable Uncontrolled Transaction metoderna vara de mest tillförlitliga om jämförbara transaktioner kan identifieras.

Profit split metoden rekommenderas om det inte finns några jämförbara transaktioner tillgängliga och kan användas på icke rutinmässiga immateriella tillgångar. Andra metoder som kräver jämförbara transaktioner används dock vid tillämpningen av profit split metoden för att bestämma ett armslängdsmässigt pris på rutinmässiga funktioner. Denna metod kommer troligen att bli mer populärt i framtiden eftersom den inte är lika beroende av jämförbara transaktioner som de flesta andra internprissättningsmetoder.

Det finns flera andra metoder och strategier för att bestämma ett armlängsmässigt pris vilket visar immateriella tillgångars komplexitet och ambitionen att hitta någon form av standard.

Denna magisteruppsats har påvisat problematiken med att de flesta metoder som tillämpas på immateriella tillgångar använder i viss utsträckning jämförbara transaktioner. Kompabilitetskraven på de jämförbara immateriella tillgångarna utgör ett problem eftersom de är svåra att tillämpa strikt och ett återkommande problem är den begränsade tillgången till information. En majoritet av de tillgängliga avtalen publiceras i databaser som är starkt fokuserad på amerikanska företags transaktioner och sällan ges alla nödvändiga uppgifter. Detta resulterar i sämre tillförlitlighet på de jämförbara transaktionerna, eftersom det geografiska området, storleken på företagen och dess funktioner sällan är jämförbara med de testade parterna eller transaktionerna. I vissa branscher är det näst intill omöjligt att hitta oberoende jämförbara transaktioner, särskilt för icke-rutinmässiga immateriella tillgångar.

Skillnaden mellan teori och praktik visas genom användandet, skattemyndigheters och domstolars accepterande, av transaktioner utan tillräcklig jämförbarhet. Detta förenklade och praktiska tillvägagångssätt beror på den begränsade tillgången på information och behovet av att undvika orimliga krav på multinationella företag att producera jämförbarhetsanalyser och dokumentation till internprissättningen

 

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Šebestová, Anna. "Převodní ceny: Transakční metoda čistého rozpětí a její využití v praxi." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-76163.

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The diploma thesis is devoted to the transfer pricing, particularly focusing on one of the transfer pricing methods: the transactional net margin method. In the theoretical part, the thesis deals with the transfer pricing legislation and demonstrates examples of how the profit transfer may occur. Further the thesis describes the transfer pricing methods and its use, mainly focusing on the transactional net margin method and its practical application. It deals with the profit level indicators and the comparability that must be followed when applying this method. In the practical part the thesis presents a Czech manufacturing company engaged in transactions with related parties. Using the functional and comparative analysis the compliance with the arm's length principle is determined.
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HAN, Xue. "The impact of corporate governance on the choice of transfer pricing methods in China." Digital Commons @ Lingnan University, 2008. https://commons.ln.edu.hk/mgt_etd/5.

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Recent scandals involving related party transactions (RPTs) have attracted researchers’ and governments’ attention. Because imperfections exist in the legislation of RPTs, business groups might abuse transfer pricing of such transactions for certain purposes. These purposes include earnings management of listed companies that seek to attract investors and profit shifting from subsidiaries to parent companies. This study investigates the impact of corporate governance on the choice of transfer pricing methods in China. I classify transfer pricing methods into two major groups (i.e., market-based and cost-based methods). I hypothesize that companies with weak corporate governance are more likely to use cost-based pricing methods, which are regarded as subjective and more easily manipulated. According to previous studies on corporate governance, a smaller board size, CEO-Chairman duality (i.e. the CEO and the Chairman of the company are the same person), and a lower percentage of independent directors on the board are indicators of weak corporate governance. Using data collected from annual reports of Chinese listed firms in the Shanghai and Shenzhen Stock Markets from 2003 to 2005, I find that government-controlled companies are more likely to use market-based methods than others. It is consistent with the hypothesis that ownership has an impact on the choice of transfer pricing methods. The results also show that when the chairman of the board and the CEO of the company is the same person, companies are more likely to use cost-based methods. However, inconsistent with my hypothesis, the results indicate that firms with small boards are more likely to choose cost-based methods than firms with large boards. This study extends prior research on transfer pricing by focusing on the impact of corporate governance. Furthermore, this study suggests that regulators might limit transfer pricing manipulations by stipulating a firm’s corporate governance structure. This research also draws both regulators’ and investors’ attention to the impact of corporate governance on transfer pricing methods.
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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 uppkommit. Organisation for Economic Co-oporation and Development har gett ut riktlinjer som de anslutande medlemsländerna ska följa vilka går under namnet Transfer Pricing Gudelines For Multinational Enterprises And Tax Authorities. Riktlinjerna behandlar de viktigaste områdena inom internprissättning och består av totalt nio kapitel.Studien syftar till att undersöka om svensk respektive amerikansk lagstiftning och hänvisningar inom området internprissättning är harmoniserade. Detta med hänsyn till OECDs riktlinjer. För att ta reda på om länderna är harmoniserade inom området har en komparativ studie genomförts. I uppsatsen har en undersökning av kapitel 1, 2, 5, 8 ur OECDs riktlinjer utförts, vilka berör armlängdsprincipen, CCA, prissättningsmetoder och dokumentation. För att kunna avgöra om harmonisering råder inom samtliga områden har en kvalitativ metod använts för att kunna studera ekonomisk och juridisk litteratur. Det för att kunna lägga grund till den slutgiltiga analysen av empiri i form av lagtext och hänvisningar.Studien har bidragit med ökad kunskap för hur OECDs riktlinjer är utformade inom området. Genom djupare förståelse för dess utformning har det bidragit med en inblick i hur OECDs riktlinjer påverkar medlemsländernas utformning av sina hänvisningar och lagstiftningar inom internprissättning. Vid granskning av OECDs utformning inom samtliga områden som tas med i studien har en analys kunnat genomföras för att se hur dessa implementerats inom de två medlemsländerna som är utvalda i studien. Studien har dessutom bidragit med en ökad förståelse för hur de svenska respektive amerikanska hänvisningarna och lagstiftningarna ser ut inom området.Uppsatsen resulterar i att harmonisering råder mellan Sverige och USA inom området internprissättning. Genom analysering av lagar och hänvisningar har stora likheter kunnat urskiljas i enighet med OECDs riktlinjer. Vid genomförandet av studien har viss olikhet och differentiering i utformandet kunnat identifieras men inte i tillräckligt stor utsträckning för att kunna påverka vår slutsats om att det råder harmonisering mellan Sverige och USA i enighet med OECD.
The world economy is in constant growth. As a result of the globalization of the economy, more multinational enterprises have established. In order to streamline and maximize profits within their organizations, multinational companies have exploited various countries tax bases. By moving their profits to tax havens or other countries with lower tax rates they achieve higher earnings for the business as a group. Which leads to that the tax bases in countries with high tax rates will be eroded. Because of this a need for a globally accepted standard on Transfer pricing arise. Organisation for Economic Co-oporation and Development has issued guidelines that acceding member states should follow which is known as Transfer Pricing Guidelines for Multinational Enterprises and Tax Authorities. The OECD guidelines consist of nine chapters and address the key areas of Transfer pricing.This study aims to examine the Swedish and US laws and references to see if they are harmonized in the field of transfer pricing in regard with the OECD guidelines. To find out if the countries are harmonized within the region a comparative study has been select. In the study, a survey of Chapters 1, 2, 5, 8 of the OECD Guidelines were performed, which contains the arm's length principle, CCA, transfer pricing methods and documentation. In order to determine whether harmonization exists, a qualitative method has been used to study economic and legal literatures to lay the foundation for the final analysis of empirical data in the form of legal texts and references.This study has contributed to increased knowledge of how the OECD Guidelines are designed in the area. Through a deeper understanding of its design, it has given a glimpse of how the OECD guidelines affect the member countries design on their references and laws in the area of transfer pricing. Upon review of the OECDs guidelines of all the areas included in the study, an analysis has been carried out to see how these are implemented in the two member states that are selected in this thesis. The study has also contributed to a better understanding of how the Swedish and American references and legislation are implemented in the field.The thesis results in that harmonization exists between Sweden and the United States within the area of transfer pricing. By analyzing the laws and references great similarities have discernible in unity with the OECD guidelines. In the implementation of the study some diversity and differentiation in the design have been identified, but not sufficiently to affect our conclusion that there is harmonization between the United States and Sweden in unity with the OECD guidelines.This paper is hereinafter written in Swedish.
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Joseph, Arlene. "Global trading and transfer pricing: application of the transfer pricing methods and OECD BEPS Action Plan 9 to global trading of financial instruments by MNE groups in the financial services sector." Master's thesis, University of Cape Town, 2017. http://hdl.handle.net/11427/26956.

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This dissertation focuses on the Organisation for Economic Co-operation and Development ('OECD') transfer pricing methods and its application to Multinational Enterprise ('MNE') groups in the financial sector. This study examines whether the OECD's Base Erosion and Profit Shifting ('BEPS') Action Plan 9 is an appropriate framework for MNE groups in the banking sector or whether it creates further challenges. Additionally, the dissertation scrutinises MNE groups in the financial sector that are involved in the business of global trading of financial instruments. It further explores the functions of a global trading entity, the arm's length principle and the OECD BEPS Action Plan 9. This dissertation concludes that the global trading of financial instruments using the integrated trading model is challenged when the OECD traditional transfer pricing methods are applied. Multinational financial institution groups in the banking sector that are involved in the business of global trading of financial instruments are subject to rigid regulations. Furthermore, the report concludes that these rigid regulations mitigate some of the complications that arise when applying the OECD BEPS Action Plan 9. Taxing authorities need to focus greater attention on the global trading of financial instruments by multinational financial institutions groups. As South Africa's financial institutions expand across borders, the concerns over transfer pricing and BEPS are likely to intensify. It is therefore imperative that the South African revenue authorities prioritise the recruitment of skilled personnel in order to address the complexities posed by the global trading of financial instruments by multinational financial institution groups.
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Al-Esmail, Rajab Abdulla Rajab. "A critical analysis of the profit based methods for satisfying the comparables test in UK transfer pricing regulations." Thesis, University of Glasgow, 2003. http://theses.gla.ac.uk/2027/.

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The arm’s-length principle (ALP), the transactions taken place between unrelated parties acting at an arm’s length in competitive markets, is used by income tax authorities to determine transfer pricing, the pricing of goods, services and intangibles transferred between affiliates of a multinational enterprise (MNE), and is an important international tax issue for a number of reasons. First, globalization creates integrated businesses with enormous cross-border transfers whilst corporate income tax systems remain nationally based. Second, governments insist that globalization provides MNEs with more opportunities to manipulate transfer prices and reduce taxes than in the past, thus the need for tighter regulation. Third, there is an increased desire amongst tax authorities faced with tight fiscal situations, to protect and enhance their revenue base encouraging stricter regulation of MNEs. Profit is seen as only one of the many goals that motivate the behaviour of MNEs and the newly introduced profit based methods of transfer pricing has increased the reliance on comparables significantly. As the number of specified methods was increased and the hierarchy of acceptable methods was replaced by either the best method rule or the method of last resort, taxpayers are expected to document their transfer pricing policies. The documentation has to be contemporaneous and available upon request. The methods newly introduced by the Organization for Economic Cooperation and Development’s (OECD, 1995), Transaction Net Margin Method (TNMM), and US Internal Revenue Service’s (IRS, 1994) Comparable Profit Method (CPM), vary in relation to their application and views in controlling for function and risk when developing comparables. This suggests a degree of discretion may be exercised under different regulations that may be detected through ownership and tax. This study attempts to identify the level of discretion provided under both OECD (TNMM) and US IRS (CPM) methods. It is also tests the scope of ownership effect on the reported profit of Japanese-owned companies and US-owned companies compared to their UK counterparts. Finally this study examines whether the reported tax expense has changed subsequent to tax policy changes, specifically the latest UK transfer pricing regulations introduced in 1998 corporation tax self-assessment. The empirical analysis confirms differences between OECD and US IRS profit ranges and variations between profit level indicators (PLIs). Foreign-owned Japanese and US companies are also found to exhibit low profitability compared to UK companies. This research discovered low performance among a high number of the Japanese-owned companies with operating losses when compared to their UK counterparts and offers evidence of the low tax expenses reported by foreign-owned Japanese companies.
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Sjöberg, Daniel. "Key transfer pricing issues arising from the transfer of an ongoing concern : A comparison between the OECD TP Guidelines and the German and the U.S. legislations." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-21571.

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The purpose of this thesis is to analyse and compare the transfer pricing approaches held by the OECD, Germany and the United States when transferring an ongoing concern. The term “ongoing concern” in the OECD Transfer Pricing Guidelines is to be interpreted as very wide and to cover every case where a function is bundled with assets and risks. Even though there is no legal definition of the term , the definition of the OECD can still be said to represent the common definition of the term. When transferring an ongoing concern or a function the three approaches are all that it should be given a value that independent enterprises under similar circumstances would agree upon. Besides some particular cases, the OECD and German approach is that the function, assets and risks should be aggregated when determining the arm’s length price. The approach of United States is somewhat different, where an aggregation of the transactions is not always the case and goodwill and going concern value are not subject to the transfer pricing legislation. The comparability approaches and the transfer pricing methodologies of the three are is very similar, where some factors should be taken into account when determinign the comparability between two transactions and with the selection of the most appropriate transfer pricing method applied to the transaction. The comparable uncontrolled price method should be seen as a primary transfer pricing method, and if it is not possible to find comparable transactions or to make reasonable accurate adjustments the profit split method should be applied. The hypothetical arm´s length test is the method that would be applied in such case according to the German legislation. The selection of which valuation method to apply to the transfer depends on the facts and circumstances of the transfer.
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Books on the topic "Transfer pricing methods"

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Humphrey, David B. Cost recovery and pricing of payment services: Theory, methods, and experience. Washington, DC: World Bank, Financial Sector Development Dept., 1997.

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Transfer Pricing Methods: An Applications Guide. Wiley, 2004.

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Feinschreiber, Robert. Transfer Pricing Methods: An Applications Guide. Wiley & Sons, Incorporated, John, 2004.

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Book chapters on the topic "Transfer pricing methods"

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Li, Jian, and Alan Paisey. "Transfer Pricing Methods." In Transfer Pricing in China, 39–46. Singapore: Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-13-7689-4_5.

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Li, Jian, and Alan Paisey. "Obvious Methods May Not Apply." In Transfer Pricing in China, 127–28. Singapore: Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-13-7689-4_20.

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Li, Jian, and Alan Paisey. "Audit Adjustment Methods." In Transfer Pricing Audits in China, 69–82. London: Palgrave Macmillan UK, 2007. http://dx.doi.org/10.1057/9780230595811_6.

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Wagenhofer, Alfred. "Transfer Pricing under Asymmetric Information — An Evaluation of Alternative Methods." In Operations Research Proceedings 1993, 482. Berlin, Heidelberg: Springer Berlin Heidelberg, 1994. http://dx.doi.org/10.1007/978-3-642-78910-6_157.

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Li, Jian, and Alan Paisey. "Using the Profit Split Method for Intangible Assets." In Transfer Pricing in China, 79–81. Singapore: Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-13-7689-4_9.

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Li, Jian, and Alan Paisey. "Contemporary Pacific Method Choices." In International Transfer Pricing in Asia Pacific, 119–33. London: Palgrave Macmillan UK, 2005. http://dx.doi.org/10.1057/9780230511606_9.

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Hayn, Marc, and Oliver Schlegel. "Incremental Cash Flow Method." In Intangibles in the World of Transfer Pricing, 315–24. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-319-73332-6_18.

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Schenkelberg, Heike, and Anna Rottke. "Transactional Profit Split Method." In Intangibles in the World of Transfer Pricing, 231–59. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-319-73332-6_13.

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Charpin, J. P. F., and M. Cummins. "Fast Fourier Transform Option Pricing: Efficient Approximation Methods Under Multi-Factor Stochastic Volatility and Jumps." In Topics in Numerical Methods for Finance, 115–37. Boston, MA: Springer US, 2012. http://dx.doi.org/10.1007/978-1-4614-3433-7_7.

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Vet, Cassandra, Danny Cassimon, and Anne Van de Vijver. "Getting the Short End of the Stick: Power Relations and Their Distributive Outcomes for Lower-Income Countries in Transfer Pricing Governance." In Taxation, International Cooperation and the 2030 Sustainable Development Agenda, 3–27. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-64857-2_1.

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AbstractIt is widely recognized that international corporate taxation holds a distributional bias toward advanced economies and that developing countries only play a marginal role in tax governance-making. Yet, it is the ambition of both the G20 and the Organisation for Economic Co-operation and Development (OECD) to integrate developing countries in the BEPS Inclusive Framework. The Base Erosion and Profit Shifting (BEPS) action is the latest global initiative to update the international framework of corporate taxation and curb corporate tax avoidance. On one hand, the integration for developing countries within the policy-making forums remains incomplete and focused on the implementation of the global tax rules. On the other, even when lower-income countries have a seat at the table, uneven power relations shape the distributional outcomes of the G20-OECD tax reform project. This analysis of the power relations at play during the revision of the transactional profit split method (TPSM) reveals how dominant logics on value creation work against the material interests of developing countries in the distribution of taxing rights. Therefore, for a tax reform to be truly legitimate for developing countries, it should emancipate and even “decolonize” the discourse and ideas of the international tax regime. While the updated OECD guidelines on transfer pricing expanded the size of the overall cake of taxable profits, the dominant logics and criteria of the guidance make it difficult for lower-income countries to obtain a decent slice of the cake and actually eat it.
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Conference papers on the topic "Transfer pricing methods"

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Khmura, S. V. "TRANSFER TAX CONTROL METHODS PRICING AND PROSPECTS FOR THEIR DEVELOPMENT IN THE CONDITIONS OF DIGITAL ECONOMY." In RUSSIA AND CHINA: A VECTOR OF DEVELOPMENT. Amur State University, 2019. http://dx.doi.org/10.22250/rc.2019.1.75.

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Yaïci, Wahiba, and Michela Longo. "Feasibility Analysis of Refuelling Infrastructure for Compressed Renewable Natural Gas Long-Haul Heavy-Duty Trucks in Canada." In ASME 2021 15th International Conference on Energy Sustainability collocated with the ASME 2021 Heat Transfer Summer Conference. American Society of Mechanical Engineers, 2021. http://dx.doi.org/10.1115/es2021-62478.

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Abstract With environmental concerns and limited natural resources, there is a need for cleaner sources of energy in the transportation sector. Renewable natural gas (RNG) is being considered as a potential fuel for heavy-duty applications due to its comparable usage to diesel and gasoline in vehicles. The idea of compressed RNG vehicles is being proposed especially because it will potentially significantly reduce harmful emissions into the environment. This initiative is taken in order to decrease vehicle emissions and support Canada’s commitments to the climate plans reinforcing active transportation infrastructure, in concert with new transit infrastructure, and zero emission vehicles. This study examines the feasibility of implementing a nationwide network of compressed RNG refuelling infrastructure in order to accommodate a conversion of Canada’s long-haul, heavy-duty truck fleet from diesel fuel to RNG. Two methods, Constant Traffic and Variable Traffic, along with data about compressed RNG infrastructure and vehicles, were developed and used to predict fuelling requirements for Canada’s long-haul, heavy-duty truck fleet. Then, a detailed economic analysis was conducted on various test cases to estimate how different variables impact the final selling price of RNG. This provided insight with the understanding of what factors go into pricing RNG and if it can compete against diesel in the trucking market. Results disclosed that the cost to purchase RNG is the greatest factor in the final selling price of compressed RNG. Due to the variability in RNG production however, there is no precise cost, which makes predictions difficult. However, results revealed that it is possible for compressed RNG to be competitive with diesel, with the mean compressed RNG price being 16.5% cheaper than diesel, before being taxed. Future studies should focus on the feasibility of the production of RNG and the associated costs, with emphasis on the Canadian landscape. An in-depth analysis on operational and maintenance costs for compressed RNG refuelling stations may also provide predictions that are more accurate.
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Yaïci, Wahiba, and Michela Longo. "Feasibility Study of Refuelling Infrastructure for Compressed Hydrogen Gas Long-Haul Heavy-Duty Trucks in Canada." In ASME 2021 15th International Conference on Energy Sustainability collocated with the ASME 2021 Heat Transfer Summer Conference. American Society of Mechanical Engineers, 2021. http://dx.doi.org/10.1115/es2021-62480.

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Abstract In view of serious environmental problems occurring around the world and in particular climate change caused significantly by dangerous CO2 emissions into the biosphere in the developmental process, it has become imperative to identify alternative and cleaner sources of energy. It is now indisputable that there cannot be sustained development or meaningful growth without a commitment to preserve the environment. Compressed hydrogen is being considered as a potential fuel for heavy-duty applications because it will possibly substantially reduce toxic greenhouse gas emissions. The cost of hydrogen will be a main element in the acceptance of compressed hydrogen internal combustion vehicles in the marketplace since of its effect on the levelized cost of driving. The cost of hydrogen at the pump is determined by its production cost, which is mainly a function of the feedstock and process utilised, the distribution cost and the refuelling station cost. This paper investigates the feasibility of implementing a nationwide network of hydrogen refuelling infrastructure in order to accommodate a conversion of Canada’s long-haul, heavy-duty truck fleet from diesel fuel to hydrogen. This initiative is taken in order to reduce vehicle emissions and support Canada’s commitments to the climate plans supporting active transportation infrastructure, together with new transit infrastructure, and zero emission vehicles. Two methods, Constant Traffic and Variable Traffic, along with data about hydrogen infrastructure and vehicles, were developed to estimate fuelling requirements for Canada’s long-haul, heavy-duty truck fleet. Furthermore, a thorough economic study was conducted on various test cases to evaluate how diverse variables affects the final selling price of hydrogen. This provided insight with the understanding of what factors go into pricing hydrogen and if it can compete against diesel in the trucking market. Results revealed that the cost to purchase hydrogen is the greatest factor in the pump price of hydrogen. Due to the variability in hydrogen production, however, there is no precise cost, which makes predictions difficult. Moreover, it was found that the pump price of hydrogen is, on average, 239% more expensive than diesel fuel. Future work should concentrate on the costs and logistics of high-capacity hydrogen refuelling stations, which is required to deliver fuel to a fleet of long-haul, heavy-duty trucks. A breakdown of hydrogen production costs, with regard to the Canadian landscape and the requirements of a long-haul, heavy-duty truck fleet, may possibly give further accurate predictions of those made in this study.
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Chen, Zisheng, Liming Feng, and Xiong Lin. "Inverse transform method for simulating levy processes and discrete Asian options pricing." In 2011 Winter Simulation Conference - (WSC 2011). IEEE, 2011. http://dx.doi.org/10.1109/wsc.2011.6147772.

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Lyi, Uro, and Michael C. Fu. "EUROPEAN OPTION PRICING WITH STOCHASTIC VOLATILITY AND JUMPS: COMPARISON OF MONTE CARLO AND FAST FOURIER TRANSFORM METHODS." In 2018 Winter Simulation Conference (WSC). IEEE, 2018. http://dx.doi.org/10.1109/wsc.2018.8632313.

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Fyffe, John R., Mary E. Clayton, Courtney E. Grosvenor, and Michael E. Webber. "Analysis of Large-Scale Ground Source Heat Pump Systems for Residential Heating and Cooling in Austin, TX." In ASME 2011 International Mechanical Engineering Congress and Exposition. ASMEDC, 2011. http://dx.doi.org/10.1115/imece2011-65617.

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This paper shares the results of an analysis of the energetic, emissions and economic balance of a simulated large-scale (multi-home) ground-source heat pump (GSHP) system in Austin, TX for heating and cooling. In contrast with traditional AC units and furnaces that use air outside of the house as a heat sink or source, GSHP systems use a ground loop heat exchanger to transfer heat to and from the soil where temperatures stay relatively constant throughout the year. GSHP systems operate more efficiently due to their use of the ground as a heat sink or source, whereas traditional AC units use the outside air. Consequently, GSHP systems typically use less energy than traditional HVAC units, but high capital costs have inhibited their widespread use. The monthly and annual energy costs for a home with a traditional AC unit-furnace are compared to a home with a GSHP system using hourly energy consumption data. The GSHP system modeled for the energy efficient home uses less energy (8.2 MMBtu) throughout the year compared to an efficient AC unit installed on the same home. Energy costs are lower using both the Austin Energy current rate schedule and for a proposed alternative schedule. Additionally, the GSHP system produces a net reduction in harmful emissions. Furthermore, GSHP systems reduce peak demand during the energy-intensive summer months, when air emissions are of greater concern. The installation costs for a large-scale residential GSHP system used in this research were based on interviews, current industry standards, and available pricing data. The analysis includes a sample case study of the cost of the GSHP system included with a home mortgage using a net monthly payment method and includes electricity price increases over time and federal tax incentives. If installed on a large scale, assuming best-case pricing with current federal tax incentives, the GSHP system case is $17 less per month than the traditional HVAC case. Federal tax incentives and high natural gas prices were found to make savings more significant for the GSHP system over time. Additionally, capital cost variability had a greater effect on savings than changes in electricity costs. Based on these analyses, large-scale GSHP systems are considered an economically feasible alternative to traditional HVAC units that will reduce energy consumption and air emissions.
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