Könyv Analysis of Adequate OECD Transfer Pricing Methods for Intangible Property Melanie Keller

Analysis of Adequate OECD Transfer Pricing Methods for Intangible Property

Szerző: Melanie Keller
Nyelv: Angol
Kötés: Puha kötésű
Kiadó: Grin Publishing
Elérhetőség: Beszállítói készleten
Küldés 5-8 napon belül
6 612 Ft
Bachelor Thesis from the year 2015 in the subject Economics - International Economic Relations, Mana...

Információk a könyvről

Szerző
Nyelv
Angol
Kötés
Könyv - Puha kötésű
Kiadva
2015
oldal
32
EAN
9783668021945
ISBN
3668021945
Enbook ID
09502425
Súly
54
Méretek
148 x 210 x 2

Teljes leírás

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).

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