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Dissertations / Theses on the topic 'Transfer pricing'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Gesua', Sive Salvadori Davide <1993&gt. "Transfer pricing." Master's Degree Thesis, Università Ca' Foscari Venezia, 2017. http://hdl.handle.net/10579/10654.

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2

Möllerstedt, Lena. "Transfer Pricing : Svenska domstolars tillämpning av OECD Transfer Pricing Guidelines vid armlängdsprisberäkningar." Thesis, Jönköping University, JIBS, Commercial Law, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-359.

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3

Ren, Linghui, and 任凌晖. "Transfer pricing in China." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2010. http://hub.hku.hk/bib/B45157819.

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4

Tisa, Pornprapa. "The Transfer Pricing Act of Thailand : Critical Comparison with the OECD Transfer Pricing Guideline." Thesis, Uppsala universitet, Juridiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-384504.

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5

Lindman, Carl-Johan. "Tax Penalties in Transfer Pricing." Thesis, Uppsala universitet, Juridiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-389627.

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The purpose of this thesis is to examine both the conditions for levying tax penalties in transfer pricing and the sustainability of the Swedish tax penalty framework in regard to transfer pricing in a post-BEPS world. This question is of relevance as BEPS has resulted in more extensive documentation requirements, affecting both the tax payer’s tax assessment procedure and the Swedish Tax Agency’s auditing practice. Tax penalties were introduced in order to incentivize the tax payer to disclose relevant information for the tax assessment. The scope of relevant information is relative to the co

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6

Catalani, Matteo <1993&gt. "Transfer Pricing in multinational groups." Master's Degree Thesis, Università Ca' Foscari Venezia, 2019. http://hdl.handle.net/10579/15814.

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L'elaborato si pone l'obiettivo di approfondire il tema dei transfer pricing all'interno dei gruppi multinazionali. Partendo dall'ambito di applicazione dei prezzi di trasferimento, fino ad arrivare ai metodi di determinazione dei prezzi stessi.

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7

Wu, Ronald. "Transfer Pricing: Current Problems and Solutions." Scholarship @ Claremont, 2010. http://scholarship.claremont.edu/cmc_theses/87.

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The current problems and possible solutions surrounding United States transfer pricing regulations are discussed and studied. The schemes large multinational companies are implementing to legally evade taxes are uncovered as the financial effects to the United States Treasury and government are becoming material. The benefits for these schemes are financially advantageous for corporations as they are able to report larger profits and higher returns for investors. But this is being done at the expense of our government. Corporations are finding ways to escape the high U.S. corporate tax rate a

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Abu-Serdaneh, Jamal Abdel-Rahman. "Transfer pricing in UK manufacturing companies." Thesis, University of Huddersfield, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.405183.

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9

Quan, Lianfeng. "Funds transfer pricing and performance evaluation." Thesis, Bangor University, 2009. https://research.bangor.ac.uk/portal/en/theses/funds-transfer-pricing-and-performance-evaluation(dffbe8e5-21f4-4179-b123-b86f4b2fa3b6).html.

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Funds transfer pricing (FTP) is a management accounting technique used to identify the source of profits contributions for business units and products, and is a strategic tool to integrate risk management with decision-making. As very few studies have investigated the FTP model for commercial banks, this thesis attempts to identify the factors driving the bank FTP model and to develop the model. To develop the bank FTP model, the bank FTP process, which consists of the WHY, the WHAT, the WHO, the WHERE, the WHEN and the HOW factors, is designed. The WHY factor determines that the FTP model sho

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10

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

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

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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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12

Liang, Kelly (Kelly JieRu). "Optimized transfer-pricing model for Asia Pacific." Thesis, Massachusetts Institute of Technology, 2011. http://hdl.handle.net/1721.1/68894.

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Thesis (M. Eng. in Logistics)--Massachusetts Institute of Technology, Engineering Systems Division, 2011.<br>Cataloged from PDF version of thesis.<br>Includes bibliographical references (p. 35).<br>Transfer price is an important field of study for profit maximization. As more multinational enterprises (MNEs) are involved in global trading in the recent decades, the objective to set an optimized transfer price is more crucial than ever since the difference in tax rates and tariffs have sophisticated impacts on the overall profit for the corporation. In this thesis, which focuses primarily on As

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13

Linnell, Erika. "Transfer Pricing : Approaching and Aligning Intangible Assets." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Juridik, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-28681.

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14

Sriausadawutkul, S. (Sirikwan). "Transfer pricing and its implementation in Thailand." Master's thesis, University of Oulu, 2013. http://urn.fi/URN:NBN:fi:oulu-201309251718.

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This paper studies how transfer pricing practice is actually taken in Thailand. Though there has been researched on transfer pricing in Thailand, we have found that such research are focused on related law and regulation not on its practice, itself. Therefore, this research aims to focus on the practice of transfer pricing and its related facts. Our research finds that many taxpayers are still unaware of transfer pricing as the result of no legal enforcement on such practice. Furthermore, we find that businesses with persistent loss and profit margin lower than industry average, assuming there

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15

Železný, Stanislav. "Problematika transferových cen (Issues of Transfer Pricing)." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-81865.

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The aim of the thesis is to approach the issues of transfer pricing, both in terms of legislation, and especially from the perspective of maker of Transfer pricing Documentation and from a practical point of view to analyze the most often transaction between related parties. The thesis is divided into four parts. The first part deals with transfer pricing legislation and provides a general overview of publicity available documents and legal regulation related to transfer pricing issues in the Czech Republic. The second part deals with general and practical look at the Documentation that is use

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16

Bordin, Monica <1988&gt. "ONERI DOCUMENTALI IN MATERIA DI TRANSFER PRICING." Master's Degree Thesis, Università Ca' Foscari Venezia, 2013. http://hdl.handle.net/10579/2366.

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La tesi tratta gli oneri documentali in Italia in materia di transfer pricing. L’art 26 del D.L. 31 maggio 2010, n.78 convertito con modificazioni nella legge 30 luglio 2010, n.122 e intitolato “Adeguamento alla direttive OCSE in materia di documentazione dei prezzi di trasferimento”, ha introdotto in Italia un regime documentale in materia di prezzi di trasferimento allineando il paese alla maggior parte delle nazioni europee che da tempo avevano predisposto nei loro ordinamenti tale disciplina. Secondo tale disposizione il contribuente che fornisce all’Amministrazione finanziaria la document

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17

Gallocchio, Matilde <1993&gt. "IL TRANSFER PRICING IN ITALIA:UNA ANALISI EMPIRICA." Master's Degree Thesis, Università Ca' Foscari Venezia, 2018. http://hdl.handle.net/10579/12655.

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Il successo di un'impresa è determinato dalla performance nei confronti dei diversi attori verso i quali essa si interfaccia, pertanto la valutazione di quest'ultima diventa imprescindibile. In particolare un'impresa può rivolgersi, non solo verso i mercati esterni ma anche interni. Per quanto riguarda i secondi il prezzo di trasferimento e la sua valutazione giocano un ruolo cruciale, anche a seguito della crescente internazionalizzazione delle imprese, non solo di grandi dimensioni ma anche delle nostre PMI. Si tratta di un istituto estremamente complesso da gestire a livello pratico sopratt

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18

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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19

Terzioglu, Bulend, and bulend terziogluu@acu edu au. "Domestic Transfer Pricing in Services: A Value Chain Framework." RMIT University. Accounting and Law, 2007. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20080529.150135.

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The question of the management of the transfer process and transfer pricing is an important one for managers and academics alike (Colbert and Spicer, 1995). Yet, in general, our current knowledge on several aspects of transfer pricing process is limited. One question which arises in relation to transfer pricing in service organizations is whether there is an association between the transfer price and the internal customer's perception of value emanating from the transaction. An inappropriate transfer pricing system can give rise to a number of adverse effects which can include am

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20

Arsenovic, Dusan. "Transfer Pricing of Internal Banks : In the Light of Fiat State aid Case and Transfer Pricing Guidelines onFinancial Transactions." Thesis, Uppsala universitet, Juridiska institutionen, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-414537.

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21

Singh, Ranjit. "The review of the Glaxo decision and topical issues in transfer pricing a dissertation submitted to Auckland University of Technology in partial fulfilment of the requirements for the degree of Master of Business (MBus), June 2008." Abstract. Full dissertation, 2008.

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22

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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23

Nakayama, Kiyoshi. "Transfer pricing taxation : Canadian perspective and Japanese perspective." Thesis, University of British Columbia, 1987. http://hdl.handle.net/2429/26143.

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For the last decades, transfer pricing has been one of the most important issues for both tax authorities and multinational corporations. On the one hand, tax authorities, despite their counter-measures, have not been able to cope with international tax avoidance or evasion using transfer pricing by multinational corporations owing to the deficiency of tax systems and the inability of tax administrations and this has resulted in a huge revenue loss to the coffers of their countries. On the other hand, while multinational corporations have been using transfer pricing as vehicles to maximize t

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24

Zbychorski, Kamil Krzysztof. "Multinational Enterprises' International transfer pricing strategies in China." Thesis, University of Leeds, 2009. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.509879.

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25

Sandström, Richard, and Puja Karimzadeh. "Transfer Pricing Documentation : - In Need Of A Harmonization?" Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-24019.

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In today's global world where internal cross-border transactions are made in a vast amount and thereby affect the economy to a large extent the area of transfer pricing has become more important than ever. Therefore the organization for economic co-operation and de-velopment (OECD) have started the base erosion and profit shifting project which aims to prevent the exploiting of gaps and differences of regulations in different states in cross-border transactions. Within this project the documentation requirements are discussed, more specifically a potential harmonization of the requirements. 30

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26

Reis, Duarte Nuno Tenreiro Freitas dos. "The tension between Transfer Pricing and Customs Valuation." Master's thesis, Instituto Superior de Economia e Gestão, 2012. http://hdl.handle.net/10400.5/5139.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>This master thesis intends to examine the tension between transfer pricing and customs valuation, showing how transfer pricing, in the context of corporate income taxation, and customs valuation, in the context of tariffs, are two realities that share a common starting point– the pursuant towards the achievement and corroboration of the arm’s length principle – but incorporate critical differences and inconsistencies. After summarily describing the theoretical highlights behind the structure of each discipline, we perform an i

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27

Lord, Tristan Sacha. "Transfer Pricing in South African income tax law." Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/4656.

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'Transfer pricing continues to be, and will remain, the most important international tax issue facing MNEs.' The term 'transfer pricing' is used to describe arrangements involving the transfer of goods or services, at an artificial price, in order to transfer income or expenses from one enterprise to an associated enterprise in a different tax jurisdiction. This results in the income derived at for each enterprise being disproportionate to their relative economic contributions, and thus impacting the relevant tax jurisdictions' fair share of tax. Tax authorities are therefore focusing their at

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28

Eliasson, My, and Adam Mankowski. "Transfer Pricing in the Context of Strategic Congruence." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-324851.

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The most common approach towards transfer pricing has been purely economic or with focus on tax regulations. However, transfer pricing has developed to become a component of organizational strategy. This indicates a growing focus on transfer pricing from a managerial perspective. A well-functioning transfer pricing structure can enable increased operational efficiency. The purpose of this paper is to explain the alignment between transfer pricing methods and strategy. The alignment between corporate levels and divisions enhances a corporation’s possibility to obtain strategic congruence, and t

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29

Rossi, Stefano <1985&gt. "TRANSFER PRICING POLICIES: LINEAMENTI TEORICI ED APPLICAZIONI TECNICHE." Master's Degree Thesis, Università Ca' Foscari Venezia, 2014. http://hdl.handle.net/10579/4158.

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30

Agostini, Gianmaria <1996&gt. "La disciplina del transfer pricing nei gruppi societari." Master's Degree Thesis, Università Ca' Foscari Venezia, 2021. http://hdl.handle.net/10579/19496.

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Il tema dei prezzi di trasferimento fra imprese infragruppo è da sempre stato un tema molto sentito da parte dell'OCSE, in quanto ritenuto un metodo per spostare i redditi del gruppo multinazionale in paesi a fiscalità privilegiata. il lavoro si concentra, primariamente, sulle definizione derivanti dalla normativa europea, dalla normativa italiana e portando un esempio di convenzione internazionale stipulata dall'Italia con uno stato estero. Successivamente, si sposta l'attenzione sul diritto sostanziale e procedurale della materia. in particolar modo, si definiscono la transfer pricing pack

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31

Hjertberg, Ida, and Sanna Pettersson. "Strategic Transfer Pricing : The Art of Pricing Inter-company Transactions between Sweden and China." Thesis, Linköping University, Business Administration, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-58007.

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<p><strong>Background</strong></p><p>International transfer pricing has been a highlighted issue during the last decades as country after country has revised and introduced new transfer pricing laws as a respond to the expanded globalization. Several countries are adopting similar approaches and the prime guiding principles are provided by the Organization for Economic Co-Operation (OECD). The international law as well as the laws of all 30 member countries is based on the OECD Guidelines.</p><p><strong>Purpose</strong></p><p>The purpose of this master’s thesis is to describe differences and s

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32

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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33

Loots, Jozua Johannes. "A comparability adjustment transfer pricing model / Jozua Johannes Loots." Thesis, North-West University, 2006. http://hdl.handle.net/10394/4484.

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The birth of democracy in South Africa on 27 April 1994 brought about irrevocable change. Markets opened up, economic activity and trade accelerated resulting in the South African economy being catapulted into the global market. Globalisation became a reality. Globalisation comprises structural transformation that affects enterprises and countries giving rise to new relationships and interdependencies. Globalisation creates a multiplicity of linkages and interconnections amongst countries and societies that constitutes the present world economic system. The multiplicity of linkages and interc

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34

Mehafdi, Messaoud. "Behavioural aspects of transfer pricing in U.K. decentralised companies." Thesis, University of Greenwich, 1990. http://gala.gre.ac.uk/8713/.

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The central theme of this dissertation is the organisational and behavioural dimension of the transfer pricing problem as part of the management control process in the large decentralised company. The study examines the origin and developments of the problem through an extensive review of both the theoretical literature and a large number of previous empirical investigations. It is concluded from this literature review that the divergence between the theoretical prescriptions and practice stems from a conceptual and methodological deficiency as the problem has been repeatedly studied out of it

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35

Kiluma, Stephen. "Transfer pricing in Tanzania: Regulating foreign investor's transparency obligations." Diss., University of Pretoria, 2017. http://hdl.handle.net/2263/64614.

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36

Kurasha, Primrose E. R. "Transfer pricing legislation in Zimbabwe : the need for reform." Diss., University of Pretoria, 2017. http://hdl.handle.net/2263/64617.

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37

Eich, Bettina. "Tax implications of transfer pricing on supply chain management." Master's thesis, University of Cape Town, 2011. http://hdl.handle.net/11427/10487.

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Includes bibliographical references (leaves 114-120).<br>Increased globalisation has lead to centralised risk management and decision-making in multinational enterprises, which gives rise to the principle of tax efficient supply chain management and the need to focus on the integration of tax considerations into the multinational's supply chain. In order to retain a competitive advantage in the global economy, multinational enterprises need to constantly search for cost benefits. This has created a market for tax motivated structures and the consequential action by tax authorities world-wide t

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38

Tocknell, Ingo. "Aggressive transfer pricing as a means to increase multinationals'competitiveness." Diss., University of Pretoria, 2017. http://hdl.handle.net/2263/59789.

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Aggressive transfer pricing is identified as a core competence that is required by multinationals to increase their competitiveness. The creation of a multinational is based on the evolution of corporate strategy, the culmination of which is encompassed by the internalisation theory. The main proponents of this theory is the efficient and effective management of internalised resources through the use of internal pricing. The purposes of this study was to establish if the possibility exists to use aggressive transfer pricing as a means to increase the competitiveness of multinationals. A

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Elliott, Jamie. "Managing international transfer pricing policies a grounded theory study /." Thesis, Connect to e-thesis, 1999. http://theses.gla.ac.uk/634/.

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Thesis (Ph.D.) - University of Glasgow, 1999.<br>Ph.D. thesis submitted to the Faculty of Law and Financial Studies, Department of Accounting and Finance, University of Glasgow, 1999. Print version also available.

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40

Ritchie, Iain Fraser. "Funding liquidity risk and fund transfer pricing in banking." Thesis, Heriot-Watt University, 2016. http://hdl.handle.net/10399/3273.

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Funding liquidity risk was one of the main reasons for bank failure during the global financial crisis in 2007-2008. New legislation has been released in the form of Basel III, in particular the Liquidity Coverage Ratio (LCR) and the Net Stable Funding Ratio (NSFR), to strengthen the liquidity requirements for banks; this makes funding liquidity a very important topic for banks. In this thesis, I will study the important factors that need to be taken into consideration when dealing with liquidity risk and how a bank can manage their funding liquidity risk. A key concept used in banks is Fund T

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Rigon, Anna Paola <1989&gt. "Transfer pricing: i risvolti della disciplina internazionale sull'ordinamento interno." Master's Degree Thesis, Università Ca' Foscari Venezia, 2014. http://hdl.handle.net/10579/5371.

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Con la liberalizzazione dei mercati e la successiva internazionalizzazione delle attività, si è osservato un forte aumento delle operazioni commerciali transnazionali, intercorrenti anche tra imprese facenti capo ad un medesimo soggetto economico, ovvero il gruppo multinazionale. Tra le politiche che caratterizzano quest’ultimo, la determinazione del prezzo di trasferimento, cd. transfer pricing, è l’oggetto di analisi delle transazioni concluse tra le rispettive unità componenti. In un’ottica di ottimizzazione del risultato globale, è possibile rilevare l’alterazione dei corrispettivi suindic

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42

Favaro, Francesca <1996&gt. "The impact of BEPS on Transfer Pricing of Intangibles." Master's Degree Thesis, Università Ca' Foscari Venezia, 2021. http://hdl.handle.net/10579/20478.

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In the current economic scenario, where globalization plays a relevant role, multinational groups tend to exploit all the chances given by the market in order to maximize their profits, through tax evasion, tax incentives, double non-taxation phenomena. When multinationals put in place transactions between associated enterprises, a transfer price is established for the transfer of goods, intangibles or the provision of services. An instrument that can be used by these groups so as to reduce taxation consists in manipulating the transfer prices by shifting profits towards lower taxation countri

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43

Lenik, Jean-Sébastien. "Prix de transfert & accords de repartition des couts (ARC)." Thesis, McGill University, 1999. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=30314.

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This thesis examines the transfer pricing issue within the perspective of setting up a cost contribution arrangement for the international management of intangible property.<br>To this end, the first part presents the general rules governing the transfer pricing area in Australia, Canada, France, and the United States. The provisions of these countries will serve as a guiding line of this study. The first part presents, as well, the OECD Transfer Pricing Principles.<br>The second part examines the structural alternatives of the CCA tax vehicle.<br>The third part addresses the CCA concept itsel

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44

Riesbeck, Marcel. "Internprissättning : Två perspektiv på "rätt pris" utifrån armlängdsprincipen." Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-9658.

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Internprissättning är vanligt inom dagens koncerner och växer mer allt eftersom världshandeln har globaliserats. Användandet av internprissättning för att öka vinsten är en diskussion som tog fart redan på 1950-talet. En diskussion som baserats på att bolag medvetet förbättrar sin skatt genom de olika metoderna som finns. Ett utnyttjande av regleringars brister och otydliga tolkningar. Ämnet är speciellt då det kräver kunskap inom både företagsekonomi och juridik. Att ämnet är brett gör det än mer komplext och en bredare kunskap krävs för att fullt förstå dess problematik.<br>Transfer pricing

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45

Siddle, Robert. "Transfer pricing and intangible assets: problem areas in addressing the transfer of intangible assets." Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/18614.

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In assessing the problems that arise when the practice of transfer pricing is applied to the transfer of intangible asset transfers there are certain areas and nuances that need to be recognized. These include the distinction between economic and legal ownership and the fact that the two concepts, in certain circumstance, are mutually exclusive. Furthermore, the fact that the traditional methods of transfer pricing may not be able to address the unique nature of certain intangibles and that even the more complex methods involving both parties may fall short in situations where the rights and o

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Suhr, Petronella. "The Revised Chapters I-III of the OECD Transfer Pricing Guidelines : A Comparative Analysis of the Changes and the US Transfer Pricing Regulations." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-14554.

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Russi, Kevin. "Kritische Analyse der Verwendung der Berry Ratio beim Transfer Pricing." St. Gallen, 2008. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/02601771002/$FILE/02601771002.pdf.

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Chang, Tang-Wen, and 唐文章. "The effect between transfer pricing and Organizational IdentificationThe effect between transfer pricing and Organizational IdentificationThe effect between transfer pricing and Organizational IdentificationThe effect between transfer pricing and Or." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/92581832998253716445.

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碩士<br>中國文化大學<br>國際企業管理研究所碩士在職專班<br>96<br>In recent years, economic development is flourishing, the industrial and commercial com-petition is becoming fiercer, the scope of the enterprise is scale new heights then before, it is me-ticulous that every department divides the work. The transfer of several labor service products is more frequent between every department. In traditional enterprises, it valuated that the interde-partmental transfer pricing by Market-based Pricing, the advantage of the law is being direct, saves time, especially the products that numerous items and the multi-storey tr

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Duen, Li Lou, and 段立如. "Multionationals and Transfer pricing." Thesis, 1993. http://ndltd.ncl.edu.tw/handle/05744754786155508156.

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Solilová, Veronika. "Transfer pricing nadnárodních společností." Doctoral thesis, 2010. http://www.nusl.cz/ntk/nusl-249249.

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International tax issues already have not been problems of narrow circle of multinational enterprises. The effect of globalization and international business development causes that many small and medium size firms are now engaged in cross-border transactions and have to face international tax issues. One of the important area of international taxes is transfer pricing. Transfer price is a price set by a taxpayer when selling to, buying from, or sharing resources with a related (associated) person. The transactions between these persons should be assessed at their arm's length price in accordi

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