hig.sePublications
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard-cite-them-right
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • sv-SE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • de-DE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Multinationella koncerners internprissättningspolicies
University of Gävle, Department of Business Administration and Economics.
University of Gävle, Department of Business Administration and Economics.
2006 (Swedish)Independent thesis Advanced level (degree of Magister), 10 points / 15 hpStudent thesis
Abstract [sv]

Syfte:

- Att undersöka om OECD:s riktlinjer är vedertagna hos de granskade koncernerna och beskriva vilka internprissättningsmodeller de använder sig av.

- Att beskriva vilka effekter de undersökta koncernerna försöker uppnå med sin internprissättning.

- Att undersöka vilken vikt skatteaspekten har för dessa koncerner vid sin internprissättning.

- Att undersöka hur dessa koncerner dokumenterar sin interprissättning och vilka påföljder de nya dokumentationskraven kommer att få för dem.

Abstract [en]

Purpose:

- To examine whether OECD:s guidelines are accepted among the reviewed multinational corporations and to describe what Transfer Pricing models they use.

- To describe what kind of effects they try to accomplish with their Transfer Pricing.

- To examine to what degree the tax issue has on Transfer Pricing.

- To examine how these Multinational Corporations document their Transfer Pricing and how the new demands on documentation will affect them

Place, publisher, year, edition, pages
2006. , p. 46
Keywords [sv]
transfer pricing, transfer pris, internprissättning, internpris
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hig:diva-72Archive number: E3BA: DiVA 116/06OAI: oai:DiVA.org:hig-72DiVA, id: diva2:120306
Uppsok
samhälle/juridik
Supervisors
Examiners
Available from: 2007-01-03 Created: 2007-01-03

Open Access in DiVA

fulltext(493 kB)723 downloads
File information
File name FULLTEXT01.pdfFile size 493 kBChecksum MD5
bd1c69974195d7e863f2ba94cdc735cc74dbd435de1eb72b4e3f73131eff74d94c293154
Type fulltextMimetype application/pdf

By organisation
Department of Business Administration and Economics
Business Administration

Search outside of DiVA

GoogleGoogle Scholar
Total: 723 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

urn-nbn

Altmetric score

urn-nbn
Total: 702 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard-cite-them-right
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • sv-SE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • de-DE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf