An Analysis of Adequate OECD Transfer Pricing Methods for Intangible Property
-
- Taschenbuch ausgewählt
- eBook
Fr. 28.90
inkl. MwSt,
-
Kostenlose Lieferung ab Fr. 30 Einkaufswert Mehr erfahren
Schweiz & Liechtenstein:
Versandkostenfrei ab Fr. 30.00
Versandkosten bis Fr. 30.00: Fr. 3.50Andere Lieferländer
Fr. 18.00 unabhängig vom Warenwert
Beschreibung
Details
Einband
Taschenbuch
Erscheinungsdatum
24.07.2015
Verlag
GRINSeitenzahl
32
Maße (L/B/H)
21/14.8/0.3 cm
Gewicht
62 g
Auflage
1. Auflage
Sprache
Englisch
ISBN
978-3-668-02194-5
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).
Unsere Kundinnen und Kunden meinen
Verfassen Sie die erste Bewertung zu diesem Artikel
Helfen Sie anderen Kund*innen durch Ihre Meinung
Erste Bewertung verfassen