Conecte-se

Bibliografias temáticas / Transfer Prices / Teses / dissertações

Siga este link para ver outros tipos de publicações sobre o tema: Transfer Prices.

Teses / dissertações sobre o tema "Transfer Prices"

Autor: Grafiati

Publicado: 4 de junho de 2021

Última modificação: 26 de julho de 2025

Crie uma referência precisa em APA, MLA, Chicago, Harvard, e outros estilos

Selecione um tipo de fonte:

Veja os 50 melhores trabalhos (teses / dissertações) para estudos sobre o assunto "Transfer Prices".

Ao lado de cada fonte na lista de referências, há um botão "Adicionar à bibliografia". Clique e geraremos automaticamente a citação bibliográfica do trabalho escolhido no estilo de citação de que você precisa: APA, MLA, Harvard, Chicago, Vancouver, etc.

Você também pode baixar o texto completo da publicação científica em formato .pdf e ler o resumo do trabalho online se estiver presente nos metadados.

Veja as teses / dissertações das mais diversas áreas científicas e compile uma bibliografia correta.

1

Савченко, Тарас Григорович, Тарас Григорьевич Савченко та Taras Hryhorovych Savchenko. "Напрямки удосконалення використання ринкових орієнтирів трансфертного ціноутворення". Thesis, Українська академія банківської справи Національного банку України, 2007. http://essuir.sumdu.edu.ua/handle/123456789/63318.

Texto completo da fonte

Estilos ABNT, Harvard, Vancouver, APA, etc.

2

Bhargava, Tanvi. "Financial Performance of Football Teams: Effects of Win Maximization, Performance and Transfer Spending on Stock Prices." Scholarship @ Claremont, 2017. http://scholarship.claremont.edu/cmc_theses/1565.

Texto completo da fonte

Resumo:

The present paper explores the effects of championships won and financial stability of the clubs on share price returns for publicly traded football clubs in Europe. The study uses samples from 2012-2017 of 14 publicly traded clubs on different exchanges such as Borsa Italiana, London Stock Exchange, New York Stock Exchange, Germany Stock Exchange, Paris CAC Index, Borsa Lisbon, Copenhagen Stock Exchange as well as the Turkish Stock Exchange. The initial analysis assesses share price returns’ links with team performance and team financial variables as well as two indices: STOXX 600 Market Inde

Estilos ABNT, Harvard, Vancouver, APA, etc.

3

Sahlén, Linda. "Essays on environmental and development economics : Public policy, resource prices and global warming." Doctoral thesis, Umeå universitet, Nationalekonomi, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-1957.

Texto completo da fonte

Resumo:

This thesis consists of four self-contained papers, which are all related to important environmental and natural resource issues from a developing country perspective. Paper [I] concerns climate policy and addresses the potential welfare gains of introducing a technology transfer from the North (richer countries) to the South (poorer countries). The results largely depend on the environmental policy in the pre- transfer resource allocation and, in particular, whether or not the South abates its own emissions. Although the technology transfer is desirable from a “global social planners” point o

Estilos ABNT, Harvard, Vancouver, APA, etc.

4

Школа, Вікторія Юріївна, Виктория Юрьевна Школа, Viktoriia Yuriivna Shkola та Є. В. Остапенко. "Транснаціональні корпорації та їх роль у системі світового господарства". Thesis, Видавництво СумДУ, 2011. http://essuir.sumdu.edu.ua/handle/123456789/12077.

Texto completo da fonte

Estilos ABNT, Harvard, Vancouver, APA, etc.

5

Kašpar, František. "využití předacích cen při řízení podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-4108.

Texto completo da fonte

Resumo:

The aim of these thesis is to investigate usage of transfer prices among company departments within a company. Next to analyze current state of transfer prices, create and propose a suitable system of transfer prices with the view of responsibility management.

Estilos ABNT, Harvard, Vancouver, APA, etc.

6

Luu, Nhung. "Housing market : intergenerational transfers and the macroeconomy." Thesis, Paris 1, 2019. http://www.theses.fr/2019PA01E018/document.

Texto completo da fonte

Resumo:

Les répercussions de la hausse mondiale des prix du logement à partir des années 1980 sur l’économie ont attiré un intérêt croissant pour la recherche. Le logement représentant une part importante des dépenses des ménages ainsi que de la richesse totale, il est important de comprendre le rôle du logement dans l’inégalité des richesses. Cependant, en raison de la disponibilité des données, peu de choses ont été faites pour comprendre ce problème. La richesse des ménages s’accumulant à partir de deux sources principales : l’épargne et les transferts de capital, il est important de comprendre le

Estilos ABNT, Harvard, Vancouver, APA, etc.

7

Synková, Martina. "Změny měnových kurzů a jejich vliv na finanční řízení mezinárodní společnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-10552.

Texto completo da fonte

Resumo:

This thesis deals with selected aspects of financial management of transnational corporations and describes the impact of foreign exchange risk on these companies. The theoretic part of this thesis explains terms like cash pooling, netting and concerns the issue of transfer prices. Furthermore the principles of foreign exchange risk, transaction, economic and translation exposure are defined with focus on financial derivatives that serve as instruments for managing and hedging the risk. The practical part depicts the case study, in which the theoretical knowledge has been applied to a chosen i

Estilos ABNT, Harvard, Vancouver, APA, etc.

8

Peroutka, Vojtěch. "Daňové administrativní náklady stálé provozovny." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114641.

Texto completo da fonte

Resumo:

In this dissertation, I describe various types of permanent establishments and other structures through which company may run its business abroad. I calculate and compare tax administrative costs incurred in connection with running such foreign business. Further, I apply this theory on a company that carries on business through a permanent establishment abroad.

Estilos ABNT, Harvard, Vancouver, APA, etc.

9

Raymond, Bonita. "Seeking arm’s length: An evaluation of formulary apportionment and predetermined margins as alternative or supplementary methods to establish proxy arm’s length transfer prices for multinational intercompany transactions in South Africa." Master's thesis, Faculty of Commerce, 2019. http://hdl.handle.net/11427/30808.

Texto completo da fonte

Resumo:

Since the inception of democracy in South Africa and the subsequent lifting of sanctions and trade embargos placed upon South Africa, the country’s economy has evolved from a much protected, inward looking economy into an internationally robust and competitive environment. Multinational enterprises (MNE’s) which seek to invest in a geographical region often choose certain countries as a base from which they can expand their investments to the other countries in the region. With its sizable economy, political stability relative to the rest of Africa and overall strength in financial services, S

Estilos ABNT, Harvard, Vancouver, APA, etc.

10

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

Texto completo da fonte

Resumo:

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

Estilos ABNT, Harvard, Vancouver, APA, etc.

11

Щербань, А. В. "Методика та організація трансфертного ціноутворення у системі управлінського обліку банку". Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/71550.

Texto completo da fonte

Resumo:

У магістерській роботі досліджено методики трансфертного ціноутворення в системі управлінського обліку банку. Проведено аналіз основних факторів, які впливають на формування трансфертної ціни. Основною метою дослідження є удосконалення методичних підходів та організаційних засад трансфертного ціноутворення у системі управлінського обліку банку.<br>В магистерской работе исследованы методики трансфертного ценообразования в системе управленческого учета банка. Проведен анализ основных факторов, влияющих на формирование трансфертной цены. Основной целью исследования является совершенствование мето

Estilos ABNT, Harvard, Vancouver, APA, etc.

12

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.

Texto completo da fonte

Resumo:

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.

Estilos ABNT, Harvard, Vancouver, APA, etc.

13

Kočer, Petr. "Kapitálová přiměřenost - vliv daňových zákonů na využití cizího úročeného kapitálu." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-11120.

Texto completo da fonte

Resumo:

The aim of this thesis is to find out the answer to the question whether the state authorities influence the employment of debt financing of companies. First part of the work briefly summarizes the main economic theories engaged in the research on capital structure. Further are depicted approaches to thin capitalization in the European countries with focus on the Czech republic tax law dealing with the subject. The final part of the thesis demonstrates on the financial data of Czech companies from the period 2003-2008 that the state authorities influence the employment of debt in Czech compani

Estilos ABNT, Harvard, Vancouver, APA, etc.

14

Andrýsková, Adéla. "Oceňování v účetnictví a jeho vliv na zdanění." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360575.

Texto completo da fonte

Resumo:

The goal of the diploma thesis is to describe problems of accounting valuation and issues connected with prices, which are used for income tax purposes within current valid legislation. The thesis decribes basic valuation principles, characterization and valuation methods of some selected section according to the Czech legislation and IFRS. The thesis compares advantages and disadvantages of some valuation methods and valuation base and their influence on taxes. At the end of the thesis is the issue of transfer pricing or accounting valuation in insolvency.

Estilos ABNT, Harvard, Vancouver, APA, etc.

15

Paulová, Alžběta. "Daňově uznatelné náklady vybrané společnosti z pohledu daňové kontroly." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-383540.

Texto completo da fonte

Resumo:

This thesis is divided into four parts, which deal with the tax deductible costs of the selected company from the point of view of tax control. Successively it describes the tax audit itself and the selected areas of tax deductible expenses, together with relevant case law. Furthermore these theoretical bases are applied to assess selected areas of taxdeductible costs for the selected entity and propose options that would eliminate the risks of such control.

Estilos ABNT, Harvard, Vancouver, APA, etc.

16

Elsharawy, Hatem. "Developing Controlling and Performance Evaluation of Multinational Companies Operating in Egypt." Doctoral thesis, [S.l. : s.n.], 2006. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=015415895&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

Texto completo da fonte

Estilos ABNT, Harvard, Vancouver, APA, etc.

17

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.

Texto completo da fonte

Estilos ABNT, Harvard, Vancouver, APA, etc.

18

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.

Texto completo da fonte

Resumo:

<p> </p><p>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.</p><p>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,

Estilos ABNT, Harvard, Vancouver, APA, etc.

19

Petkova, Kunka, and Alfons Weichenrieder. "Price and Quantity Effects of the German Real Estate Transfer Tax." WU Vienna University of Economics and Business, Universität Wien, 2017. http://epub.wu.ac.at/5599/1/SSRN%2Did2988888.pdf.

Texto completo da fonte

Resumo:

This paper analyzes the tax effects of the German real estate transfer tax (RETT). While the vast majority of single-family houses in Germany are owner-occupied, apartments are usually held by private and incorporated investors. For this reason, we conducted a regression analysis to determine the effects of increasing RETT on the number and the prices of transactions separately for these two market segments. Our findings suggest that increasing the RETT by 1% is associated with a decline in transactions by 0.23% for single-family houses, but with no significant effect on the prices of t

Estilos ABNT, Harvard, Vancouver, APA, etc.

20

Ettori, Giulio <1994&gt. "Direttive transfer price e adempimenti per la verifica dell’arm’s length principle." Master's Degree Thesis, Università Ca' Foscari Venezia, 2020. http://hdl.handle.net/10579/17243.

Texto completo da fonte

Resumo:

Il presente elaborato tratta le politiche che regolano la definizione dei prezzi infragruppo delle imprese Multinazionali. Nello specifico analizza i contenuti dell’articolo 110, comma 7, del D.P.R. n. 917/1986, del Decreto del Ministro dell’Economia e delle Finanze del 14 maggio 2018 e del Provvedimento del Direttore dell’Agenzia delle Entrate del 29 settembre 2010. Successivamente esamina le direttive a livello internazionale contenute nelle più recenti linee guida OCSE pubblicate il 10 luglio 2017 con specifico riferimento all’analisi di comparabilità e ai metodi per la definizione dei pre

Estilos ABNT, Harvard, Vancouver, APA, etc.

21

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.

Texto completo da fonte

Resumo:

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

Estilos ABNT, Harvard, Vancouver, APA, etc.

22

Савченко, Тарас Григорович, Тарас Григорьевич Савченко та Taras Hryhorovych Savchenko. "Теоретичні аспекти трансфертного ціноутворення у банківських установах". Thesis, Таврійський національний університет ім. В.І. Вернадського, 2006. http://essuir.sumdu.edu.ua/handle/123456789/63195.

Texto completo da fonte

Estilos ABNT, Harvard, Vancouver, APA, etc.

23

Navrátil, Jakub. "Hodnotové řízení po linii odpovědnosti u divizionálně uspořádaných organizací." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360124.

Texto completo da fonte

Resumo:

An opening part of the thesis explains the role of responsibility accounting within overall management control system of a company. Individual chapters are focused on the key specific aspects of businesses with a divisionalized organizational structure. A description of principal characteristics related to this type of an organizational structure is followed by a detailed explanation of various types of responsibility centers. A subsequent chapter deals with bookkeeping aspects of responsibility accounting as well as with transfer prices. A theoretical part is concluded after a comprehensive a

Estilos ABNT, Harvard, Vancouver, APA, etc.

24

Савченко, Тарас Григорович, Тарас Григорьевич Савченко та Taras Hryhorovych Savchenko. "Оптимізація вибору методу трансфертного ціноутворення у банку". Thesis, Львівський інститут банківської справи Університету банківської справи Національного банку України, 2007. http://essuir.sumdu.edu.ua/handle/123456789/63375.

Texto completo da fonte

Estilos ABNT, Harvard, Vancouver, APA, etc.

25

Kim, TaeHun. "The measurement of decoupled payments' effects on U.S. agricultural production." Diss., Columbia, Mo. : University of Missouri-Columbia, 2006. http://hdl.handle.net/10355/4339.

Texto completo da fonte

Resumo:

Thesis (Ph.D.)--University of Missouri-Columbia, 2006.<br>The entire dissertation/thesis text is included in the research.pdf file; the official abstract appears in the short.pdf file (which also appears in the research.pdf); a non-technical general description, or public abstract, appears in the public.pdf file. Title from title screen of research.pdf file viewed on (February 27, 2007) Vita. Includes bibliographical references.

Estilos ABNT, Harvard, Vancouver, APA, etc.

26

Dorestani, Alireza. "Transfer price and equilibrium in multidivisional firms : an examination of divisional autonomy and central control /." free to MU campus, to others for purchase, 2002. http://wwwlib.umi.com/cr/mo/fullcit?p3052170.

Texto completo da fonte

Estilos ABNT, Harvard, Vancouver, APA, etc.

27

Wang, Dianshuang, Yuanting Xu, and Xiaochun Li. "Environment and Labor Transfer of Skilled Labor and Unskilled Labor between Sectors." 名古屋大学大学院経済学研究科附属国際経済政策研究センター, 2013. http://hdl.handle.net/2237/17817.

Texto completo da fonte

Estilos ABNT, Harvard, Vancouver, APA, etc.

28

Contreras, Anthony. "An Exploration into the Influence on Share Prices for Publicly Traded Football Clubs." Scholarship @ Claremont, 2015. http://scholarship.claremont.edu/cmc_theses/1157.

Texto completo da fonte

Resumo:

The present paper explores the effects player transfers have on share price for publicly traded football clubs in Europe. The study utilizes two samples: one English sample from 1997—2004, and another more contemporary European sample from 2007—2014. Preliminary analysis assesses share price links with team performance, financial variables, and two STOXX indices. Further analysis includes 12 event studies testing for abnormal returns resulting from player transfers. Of these 12 event studies, half of the transfers yield abnormal returns. Though results varied, there remains ample evidence from

Estilos ABNT, Harvard, Vancouver, APA, etc.

29

Saeung, Somchai. "Contribution à l'étude des machines frigorifiques à adsorption-compression." Nancy 1, 2006. http://docnum.univ-lorraine.fr/prive/SCD_T_2006_0134_SAEUNG.pdf.

Texto completo da fonte

Estilos ABNT, Harvard, Vancouver, APA, etc.

30

Husain, Shakir, and Emre Yilmaz. "The Transfer Pricing Problem in a Service Firm : A Case Study on a Swedish Multinational Enterprise." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-260559.

Texto completo da fonte

Resumo:

The purpose of this study is to answer the research question of how a service company (ServiceCo) could achieve a transfer price of its services. This is of particular interest, due to the growth of service firms that have rapidly increased and surpassed the manufacturing firms, as well as the dominant logic shifting towards services. However, the problem with this field of study is that transfer pricing with regards to the service industry, is a rather unexplored phenomenon in which the guidelines and theories are mostly directed towards manufacturing firms. This study uses a single case stud

Estilos ABNT, Harvard, Vancouver, APA, etc.

31

Belobrajdic, Luka. "The Relationship Between Commodity Prices and Australia’s Gross Domestic Income." Thesis, School of Economics, 2023. https://hdl.handle.net/2123/29938.

Texto completo da fonte

Resumo:

Commodities dominate Australia’s export composition. To this effect, there is a plausible relationship between commodity prices and the prosperity of Australians. Gross domestic income is chosen as a proxy for prosperity given it is better able to capture purchasing power than gross domestic product in the Australian context. Using a discrete wavelet transformation, the commodity price series is decomposed into a trend and cycle component. Following, I run a series of structural vector autoregressions for the period 1985:Q4 to 2019:Q4, as well as two sub-samples, pre and post mid-2003, i

Estilos ABNT, Harvard, Vancouver, APA, etc.

32

Lesiak, Jacek. "Etude de l'architecture d'un service de transfert pour reseaux prives interconnectes par atm." Paris, ENST, 1996. http://www.theses.fr/1996ENST0028.

Texto completo da fonte

Resumo:

Avec l'apparition de la technique ATM, l'époque du RNIS large bande est devenue une réalité. L'intégration de services, a plus grande échelle que celle du réseau RNIS bande étroite, est maintenant possible grâce à la souplesse et au débit important offerts par l’ATM. Mais, l’ATM n'est que le moyen de transport, il nous faut donc assurer son adéquation aux nouveaux services et réussir l'intégration de l'ensemble. Pour pouvoir profiter des avantages offerts par l’ATM et assurer des services qui deviennent de plus en plus complexes, des travaux importants, concernant le traitement de service, son

Estilos ABNT, Harvard, Vancouver, APA, etc.

33

Toman, Petr. "Stanovení transferových cen ve skupině OEZ." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222018.

Texto completo da fonte

Resumo:

The theme of my thesis „Determination of Transfer Prices in OEZ group“ is determination the way of creation transfer prices for business iterrelations between affined companies. Work is focused on theoretic knowledge from areas of transfer prices whose pillar is „The Arm´s Length Principle“. With it relating tax correlation and required production of documentation for transparence for financing organs. Final recommendation are target to how (in the concrete and also generally) above all on problems resulting from current economic situation. Of binding force recommendation touche above all area

Estilos ABNT, Harvard, Vancouver, APA, etc.

34

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.

Texto completo da fonte

Resumo:

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

Estilos ABNT, Harvard, Vancouver, APA, etc.

35

Nalesso, Matteo <1993&gt. "Disciplina fiscale del Transfer Pricing: un caso di applicazione del metodo CUP (comparable uncontroled price)." Master's Degree Thesis, Università Ca' Foscari Venezia, 2017. http://hdl.handle.net/10579/11580.

Texto completo da fonte

Resumo:

All'interno dell'elaborato viene affrontato il tema del transfer pricing nei gruppi multinazionali. Nel primo capitolo viene spiegato l'ambito di applicazione del prezzo di trasferimento, nei capitoli successivi invece, vengono introdotte le normative redatte dall'OCSE riguardo il tema considerato e le normative redatte dall'Amministrazione fiscale italiana. Il capitolo più interessante è quello dove viene messa in pratica la normativa. Grazie ad una esperienza in UNOX SPA, ho avuto la possibilità di redigere il documento nazionale della sub-holding e applicare il metodo del CUP per la determi

Estilos ABNT, Harvard, Vancouver, APA, etc.

36

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

Texto completo da fonte

Resumo:

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

Estilos ABNT, Harvard, Vancouver, APA, etc.

37

Štěpánková, Iva. "Kalkulace vnitropodnikové ceny jednotlivých výkonů ve vybraném podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-10124.

Texto completo da fonte

Resumo:

Calculation of transfer prices of the individual performance means the calculation of the price of a product, service, work or other kind, expressed unit of output. Kind is usually expressed in the unit such as hours, kolograms, etc. The transfer price is a toll that is used for performance appraisals for the centers but is also used for other awards such as repair services, etc. This price is determined on the basis of precalculation. In the precalculation are listed the estimated cost of the product and the calculation shall be drawn up before the start of production, repectively at the begi

Estilos ABNT, Harvard, Vancouver, APA, etc.

38

Ni, Na. "The function of HIV-1 A-loop on primer selection." Thesis, Birmingham, Ala. : University of Alabama at Birmingham, 2007. https://www.mhsl.uab.edu/dt/2008r/ni.pdf.

Texto completo da fonte

Estilos ABNT, Harvard, Vancouver, APA, etc.

39

Létienne, Philippe. "La cession d’entreprises en difficulté." Thesis, Pau, 2018. http://www.theses.fr/2018PAUU2032/document.

Texto completo da fonte

Resumo:

La cession est une technique de redressement d’une entreprise, comparable à un "Janus bifrons" (deux profils) à maints égards, et pour ce faire, la ligne directrice du législateur a été de dissocier l’homme de l’entreprise. Elle suit un cheminement chronologique.La phase préparatoire repose sur l'engagement d’un candidat repreneur, pris en toute connaissance des risques. Si l’offrant parvient à s’exonérer de la réalisation d’un contrat préalable – pourtant conseillé – comme un contrat de location ou de gestion, s’ensuit alors une phase judiciaire. Celle-ci ne peut pas être éludée car les offre

Estilos ABNT, Harvard, Vancouver, APA, etc.

40

Nyah, Z. A. "Transfer pricing in the oil industry : improving tax anti-avoidance regimes in the Gulf Of Guinea." Thesis, University of Dundee, 2016. https://discovery.dundee.ac.uk/en/studentTheses/537a942b-a019-425a-b5df-0886e2b6a76f.

Texto completo da fonte

Estilos ABNT, Harvard, Vancouver, APA, etc.

41

Basso, Alberto <1994&gt. "THE DARK SIDE OF TRANSFER PRICE: SHED LIGHT ON THE MOST CRITICAL ISSUES FOR TAX AUTHORITIES." Master's Degree Thesis, Università Ca' Foscari Venezia, 2020. http://hdl.handle.net/10579/17920.

Texto completo da fonte

Resumo:

The rise of Multinational Enterprises (MNEs) during the last decades has been accompanied by the explosion of the number of subsidiaries all over the world. Thanks to the closeness to raw materials and skilled labour MNEs have adopted an accounting system based on transfer price to account imports and exports of the resources. During years, these corporations have used their subsidiaries to shift profits from high-tax countries to low-tax countries in order to avoid tax system. The manipulation of transfer pricing has started to be one of the principle issue for tax authorities and government

Estilos ABNT, Harvard, Vancouver, APA, etc.

42

Saadatmand, Jenan. "The packaging and annealing of primer tRNALys3 in HIV-1 /." Thesis, McGill University, 2008. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=115695.

Texto completo da fonte

Resumo:

Reverse transcription in HIV-1 (human immunodeficiency virus type 1) is initiated from a tRNA, tRNALys3, that is annealed to the primer binding site (PBS) in the 5' region of viral RNA. This tRNA, along with the other major tRNALys isoacceptors, tRNALys1,2 , is selectively packaged into HIV-1 during its assembly. The formation of a tRNALys packaging/annealing complex is believed to involve the interaction between a Gag/GagPol/viral complex with a lysyl-tRNA synthetase (LysRS)/tRNALys complex, with Gag interacting specifically with LysRS, and GagPol interacting with both Gag and tRNALys. In fac

Estilos ABNT, Harvard, Vancouver, APA, etc.

43

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.

Texto completo da fonte

Resumo:

<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

Estilos ABNT, Harvard, Vancouver, APA, etc.

44

Vásquez, Nieva Óscar, and Quispe José Arias. "Influence of Linkage on the Declared Price for Customs Taxation: Treatment of Transfer Pricing in Customs Valuation." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/117455.

Texto completo da fonte

Resumo:

The Customs Value is the tax base for import taxes, defined in the Valuation Agreement of the WTO as the transaction value, the price actually paid or payable for the goods. However, the price agreed between related companies can be unacceptable, since they could be fixed to take advantage of tax environments where they are. Nonetheless, the relationship is not always a factor in determining the price, which can be tested by a Study of Transfer Pricing (for customs purposes) to develop the comparative method with respect to transactions between two unrelated companies under identical or simila

Estilos ABNT, Harvard, Vancouver, APA, etc.

45

Kelly, Maureen C. "Parallels in tRNA primer acquisition by lentiviruses." Thesis, Birmingham, Ala. : University of Alabama at Birmingham, 2007. https://www.mhsl.uab.edu/dt/2009r/kelly.pdf.

Texto completo da fonte

Estilos ABNT, Harvard, Vancouver, APA, etc.

46

Савченко, Тарас Григорович, Taras Hryhorovych Savchenko та Тарас Григорьевич Савченко. "Трансфертне ціноутворення у комерційних банках". Thesis, Українська академія банківської справи Національного банку України, 2007. http://essuir.sumdu.edu.ua/handle/123456789/51449.

Texto completo da fonte

Resumo:

У дисертаційній роботі узагальнено теоретичні засади функціонування, досліджено напрямки формування та вдосконалення системи трансфертного ціноутворення комерційних банків. Запропоновано авторське визначення поняття “система трансфертного ціноутворення банку”, визначено складові системи трансфертного ціноутворення комерційного банку та взаємозв’язки між ними, досліджено етапи формування даної системи. Розроблено підходи до удосконалення методики вибору методів трансфертного ціноутворення на основі використання матриці “стратегія-трансфертна ціна”. Обґрунтовано доцільність орієнтації методів

Estilos ABNT, Harvard, Vancouver, APA, etc.

47

Wardman, M. "An evaluation of the use of stated preference and transfer price data in forcasting the demand for travel." Thesis, University of Leeds, 1987. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.379753.

Texto completo da fonte

Estilos ABNT, Harvard, Vancouver, APA, etc.

48

Pozděnová, Barbora. "Srovnání nákladů rodinných domů s nosnou konstrukcí z tenkostěnných ocelových profilů." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2015. http://www.nusl.cz/ntk/nusl-227475.

Texto completo da fonte

Resumo:

The aim of this thesis is to find the best option of the building technology for a house. The thesis is divided into two sections – theoretical and practical. The theoretical section consists of three parts. The first part deals with theory of costs and pricing. Second part specifies types of the budgeting used in Czech Republic and the last part is focused on description of the selected construction systems used for building a house. Second section deals with description and the layout of the house, for which three budgets are set with a respect to the used option of the construction system.

Estilos ABNT, Harvard, Vancouver, APA, etc.

49

Melchior, Gerald P. "A canonical analysis of priest personnel norms on the assignment, and transfer of Omaha Archdiocesan priests." Theological Research Exchange Network (TREN), 2005. http://www.tren.com.

Texto completo da fonte

Estilos ABNT, Harvard, Vancouver, APA, etc.

50

Vágner, Jiří. "Vliv převodní ceny podniku na daň z příjmů." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-15550.

Texto completo da fonte

Resumo:

This thesis is focused on the sale of the enterprise between related persons. The ambition was to find out, what the tax aspects of a particural transfer of an existing company are, especially with regard to the payment of personal and corporate income tax rate. Partial aim was to determine market value of the enterprise as per January 1st 2010 for the transfer price purposes and structuring of the whole transaction with emphasis on rational tax optimalization. At first there is a valuation report elaborated with regard to the market environment. The price is set based on the DCF entity method

Estilos ABNT, Harvard, Vancouver, APA, etc.

Oferecemos descontos em todos os planos premium para autores cujas obras estão incluídas em seleções literárias temáticas. Contate-nos para obter um código promocional único!