Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 5 of 5 for “"Arm's length price"”.
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The effect of the Coca-Cola transfer pricing cases and selected shifts in the international tax regime on the determination of an arm's length price
… cross border interests. Transfer pricing and the arm's length calculation is central to this issue. The proposition is that corporate tax evasion scandals and demanding government budget deficits have led to global shifts in the international tax environment. This has redefined the future of tax …
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The suitability and practicality of the OECD transfer pricing methods to Zimbabwe
… regulatory framework in Zimbabwe. The arm's length principle (ALP) is the source of applying the provisions in the regulations. Reference to the Organisation of Economic Cooperation and Development (OECD) comprehensive transfer pricing guidelines is given for interpretation purposes. …
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Transfer Pricing in South African income tax law
… transfer of goods or services, at an artificial price, in order to transfer income or expenses from one enterprise to an associated enterprise in a different tax jurisdiction. This results in the income derived at for each enterprise being disproportionate to their relative economic …
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Transfer Pricing in the Oil Industry: Improving Tax Anti-Avoidance Regimes in the Gulf Of Guinea
… oil companies (IOCs) to dodge taxes. Transfer price manipulation (TPM) has recently emerged as an issue of concern to stakeholders in the oil industry due to the fairly extensive scope of operations and assets that are controlled by IOCs and the economic recession of 2008 that widely caused a …
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The availability of treaty relief for secondary transfer pricing adjustments taking the form of a deemed distribution of an asset in specie in South Africa
… to low tax jurisdictions by using transfer prices that do not accord with economic reality. In response hereto, many tax jurisdictions have implemented domestic anti-avoidance legislation to assist tax authorities in curbing tax avoidance resulting from the manipulation of transfer prices. …