An Analysis of Adequate OECD Transfer Pricing Methods for Intangible Property

Business & Finance, Economics, International
Cover of the book An Analysis of Adequate OECD Transfer Pricing Methods for Intangible Property by Melanie Keller, GRIN Publishing
View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart
Author: Melanie Keller ISBN: 9783668021938
Publisher: GRIN Publishing Publication: July 24, 2015
Imprint: GRIN Publishing Language: English
Author: Melanie Keller
ISBN: 9783668021938
Publisher: GRIN Publishing
Publication: July 24, 2015
Imprint: GRIN Publishing
Language: English

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).

View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart

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).

More books from GRIN Publishing

Cover of the book A chapter review of 'Psychosomatic Persons and Reclothed Skeletons: Images of Resurrection in Spiritual Writing and Iconography' by Melanie Keller
Cover of the book Welcomed or Rejected? The situation of Turks in Germany by Melanie Keller
Cover of the book Is the anthrax scare of 2001 real or constructed? by Melanie Keller
Cover of the book Hizb ut-Tahrir in Central Asia - messengers of a coming revolution? by Melanie Keller
Cover of the book The influence of hypoxia on GATA-1 and Epo expression levels in developing zebrafish by Melanie Keller
Cover of the book The Construction of Femininity in Shakespeare's 'Titus Andronicus' by Melanie Keller
Cover of the book William Blake - a literary figure to approach religion by Melanie Keller
Cover of the book Environmental Auditing by Melanie Keller
Cover of the book Alienage Jurisdiction of US-Federal Courts by Melanie Keller
Cover of the book Metaphors we Love by by Melanie Keller
Cover of the book Assessing the Risk Management Process in the Banking Industry by Melanie Keller
Cover of the book Compliment Responses in Different Languages and the Problem of Sociocultural Transfer in SLA by Melanie Keller
Cover of the book Can the UN reform itself? by Melanie Keller
Cover of the book From Social Citizenship towards a European Welfare State - A vague concept as a driving force? by Melanie Keller
Cover of the book Multi-ethnicity and Development by Melanie Keller
We use our own "cookies" and third party cookies to improve services and to see statistical information. By using this website, you agree to our Privacy Policy