Sökning: "internprissättning"
Hittade 5 avhandlingar innehållade ordet internprissättning.
1. Internprissättning och omkarakterisering : En studie av möjligheten att omkarakterisera gränsöverskridande transaktioner vid inkomstbeskattningen
Sammanfattning : The purpose of the compilation thesis has been to compare the ability to recharacterize cross-border transactions under the OECD Transfer Pricing Guidelines, 2010 version (OECD Guidelines), and OECDs new guidance from the BEPS project 2015 (Final Report) with the possibility to reclassify legal transactions in accordance with Swedish domestic law. The latter is an interpretation of the Swedish Supreme Administrative Court’s (SAC) case law on the taxation of transactions based of their true import. LÄS MER
2. Internprissättning med effektiva incitament
Sammanfattning : .... LÄS MER
3. Studier i internprissättning : en sammanfattning
Sammanfattning : .... LÄS MER
4. Dolda vinstöverföringar : en skatterättslig studie av internprissättningen i multinationella koncerner
Sammanfattning : .... LÄS MER
5. Supply chain coordination using optimal transfer pricing to balance co- and byproduct demand within a process industry
Sammanfattning : Process industries has for long been important for the development of Swedish industry and society. All industries face different conditions that affect how to best run their operations. This thesis aims to describe some of the conditions that characterize process industries compared to other industries. LÄS MER