bokomslag An Analysis of Adequate OECD Transfer Pricing Methods for Intangible Property
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An Analysis of Adequate OECD Transfer Pricing Methods for Intangible Property

Melanie Keller

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  • 32 sidor
  • 2015
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).
  • Författare: Melanie Keller
  • Format: Pocket/Paperback
  • ISBN: 9783668021945
  • Språk: Engelska
  • Antal sidor: 32
  • Utgivningsdatum: 2015-07-24
  • Förlag: Grin Verlag