An Analysis of Adequate OECD Transfer Pricing Methods for Intangible Property
Bachelor Thesis from the year 2015 in the subject Economics - International Economic Relations, Management Center Innsbruck, language: English, abstract: Due to increased globalisation over the last years and enhanced activities of multinational enterprises (MNEs), intra-firm trade has become more and more important. Intra-firm trade is estimated to constitute about one third of the global trade; and about 50% of all exports within the member states of the Organisation for Economic Co-operation and Development (OECD) are intra-firm exports. In order to determine the expenses and revenues for the associated companies, transfer prices (TP) have to be set for the respective goods of intra-group transfers (Organisation for Economic Co-operation and Development [OECD]). Intra-group transfers can be defined as the transaction of tangible or intangible property from one entity of a MNE to another entity, considered as sale and 'may apply to departments, divisions, subsidiaries, or affiliate business units' . A TP therefore is the internal monetary value im-posed on goods, services or unmanufactured material that is transferred within a MNE group. According to the OECD (2010) intra-firm transfers are likewise de-fined as controlled transactions (i.e., transactions between two associated enterprises).
1122394571
An Analysis of Adequate OECD Transfer Pricing Methods for Intangible Property
Bachelor Thesis from the year 2015 in the subject Economics - International Economic Relations, Management Center Innsbruck, language: English, abstract: Due to increased globalisation over the last years and enhanced activities of multinational enterprises (MNEs), intra-firm trade has become more and more important. Intra-firm trade is estimated to constitute about one third of the global trade; and about 50% of all exports within the member states of the Organisation for Economic Co-operation and Development (OECD) are intra-firm exports. In order to determine the expenses and revenues for the associated companies, transfer prices (TP) have to be set for the respective goods of intra-group transfers (Organisation for Economic Co-operation and Development [OECD]). Intra-group transfers can be defined as the transaction of tangible or intangible property from one entity of a MNE to another entity, considered as sale and 'may apply to departments, divisions, subsidiaries, or affiliate business units' . A TP therefore is the internal monetary value im-posed on goods, services or unmanufactured material that is transferred within a MNE group. According to the OECD (2010) intra-firm transfers are likewise de-fined as controlled transactions (i.e., transactions between two associated enterprises).
21.27
In Stock
5
1
An Analysis of Adequate OECD Transfer Pricing Methods for Intangible Property
26
An Analysis of Adequate OECD Transfer Pricing Methods for Intangible Property
26
21.27
In Stock
Product Details
| ISBN-13: | 9783668021938 |
|---|---|
| Publisher: | GRIN Verlag GmbH |
| Publication date: | 01/01/2015 |
| Sold by: | CIANDO |
| Format: | eBook |
| Pages: | 26 |
| File size: | 321 KB |
From the B&N Reads Blog