Download e-book for kindle: An Analysis of Adequate OECD Transfer Pricing Methods for by Melanie Keller

By Melanie Keller

Bachelor Thesis from the 12 months 2015 within the topic Economics - overseas monetary kin, administration middle Innsbruck, language: English, summary: because of elevated globalisation during the last years and stronger actions of establishment firms (MNEs), intra-firm exchange has develop into an increasing number of vital. Intra-firm exchange is anticipated to represent approximately one 3rd of the worldwide exchange; and approximately 50% of all exports in the member states of the enterprise for fiscal Co-operation and improvement (OECD) are intra-firm exports.
In order to figure out the charges and sales for the linked businesses, move costs (TP) must be set for the respective items of intra-group transfers (Organisation for financial Co-operation and improvement [OECD]). Intra-group transfers might be outlined because the transaction of exact or intangible estate from one entity of a MNE to a different entity, regarded as sale and “may follow to departments, divisions, subsidiaries, or associate enterprise devices” . A TP accordingly is the inner financial price im-posed on items, companies or unmanufactured fabric that's transferred inside a MNE staff. based on the OECD (2010) intra-firm transfers are likewise de-fined as managed transactions (i.e., transactions among linked enterprises).

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An Analysis of Adequate OECD Transfer Pricing Methods for Intangible Property (Aus der Reihe: stipendiaten-wissen) by Melanie Keller

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