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.
Results
Showing 1 to 6 of 6 for “"Transfer pricing methods"”.
-
The suitability and practicality of the OECD transfer pricing methods to Zimbabwe
… between companies forms the foundation of the transfer pricing legislative 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 …
-
Global trading and transfer pricing: application of the transfer pricing methods and OECD BEPS Action Plan 9 to global trading of financial instruments by MNE groups in the financial services sector
… Economic Co-operation and Development ('OECD') transfer pricing methods and its application to Multinational Enterprise ('MNE') groups in the financial sector. This study examines whether the OECD's Base Erosion and Profit Shifting ('BEPS') Action Plan 9 is an appropriate framework for MNE …
-
A study of the determinants of transfer pricing. The evaluation of the relationship between a number of company variables and transfer pricing methods used by UK companies in domestic and international markets
The transfer pricing, literature indicates that an investigation of some aspects of this subject could usefully be undertaken in order to contribute to the understanding of transfer pricing in both domestic and international markets. This study aims at exploring the current state of transfer …
-
Optimized transfer-pricing model for Asia Pacific
Transfer price is an important field of study for profit maximization. As more multinational enterprises (MNEs) are involved in global trading in the recent decades, the objective to set an optimized transfer price is more crucial than ever since the difference in tax rates and tariffs have …
-
Transfer Pricing in South African income tax law
'Transfer pricing continues to be, and will remain, the most important international tax issue facing MNEs.' The term 'transfer pricing' is used to describe arrangements involving the transfer of goods or services, at an artificial price, in order to transfer income or expenses from one enterprise …