14 uppsatser
En analys av lagförslagen till svenska dokumentationsregler i propositionen 2005/06:169
According to the arm’s length principle, transactions between associated multinational en-terprises (MNE) shall be based on the same conditions as transactions between unrelated parties. This means that intra-group prices on cross-boarding transactions must be at arm’s length …
En analys av medeltida konstruktionsråd för mekaniskt artilleri
… mathematical model employing Coulomb-friction is used. The dimensioning of the arm and the analysis of the loads are more detailed in order to give the arm more representative qualities and in order to easier notice deficiencies in the selected principles of dimensioning and …
En studie i mångfald och armlängdsavstånd i kultursamverkansmodellen
The name of the study means ?The short arm - a study in diversity and arm’s length in the cultural collaboration model?. Right now there is a reform in the Swedish cultural administration where the responsibility for handing out state funds and grants to cultural organizations …
… purpose of the law is that companies should apply a transfer pricing that meet arm's length principle, which means that internal pricing reflects market prices. The EU Commission has, together with the EU member states formed a Forum, the EU Joint Transfer Pricing Forum (JTPF) …
En fallstudie om maktfördelning i svensk kulturpolitik
… Thesis is about the Swedish National Council for Cultural Affairs and the arms length principle. The principle is used to explain the separation of power between two parts with a common interest. The main purpose is to elucidate if, and if so in what way, the arms length …
Besöksattraktioners vikt och dess relation till turistmålgrupp och resesyfte
The name of the study means ?The short arm - a study in diversity and arm’s length in the cultural collaboration model?. Right now there is a reform in the Swedish cultural administration where the responsibility for handing out state funds and grants to cultural organizations …
En studie om frequent flyer-program och deras effekt på kunderna
The arm’s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation …
En studie om hur tillämpningen av armlängdsprincipen påverkas av Skatteverkets ökade fokus på internprissättning
The arm’s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation …
… The internationally accepted foundation for transfer pricing is the so called Arm's length principle, expressed in Swedish law through the "Korrigeringsregeln". In the Diligentia court case, the concepts of transparency and control were given a crucial role in the calculation of …
… there can be on the digitization selection process. The theory of the arm’s length principle, (Mangset, Kunst og makt, 2013) the professional model, (Rothstein, 2010), that digitization re-shape and re-contextualize cultural heritage material, (Dahlström et al. 2013), and …
… the artworks? role as a social critic, opinion maker and activist, while the arm's length principle and the public space define the argumentation in the cultural policy discourse. The result finds that the discourse through which one argues about Dr?mmarnas monument is …
Bevisbörda, dokumentationskrav och rättssäkerhet
… their taxation income. Swedish legislation uses the internationally accepted arm’s length principle to regulate the transfer pricing transactions. Through the correction rule, the rule is upheld that the pricing between two companies with close economic ties to each other must …
en fallstudie av internprissättningen i Älvsbyhus
Syftet med studien är att beskriva hur svenska multinationella företag tillämpar cost plus metoden vid interna transaktioner över landsgränser. Vidare har följande forsningsfrågor formuleras: Hur tillämpar företag cost plus metoden? Vilka faktorer påverkar …
Transfer pricing including internal loans have increased in recent years, making it easier for companies to minimize their taxable income. After the Swedish court case Diligentia, there have been discussions regarding the influence of a parent company's transparency and control …
