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Transfer pricing has attracted considerable interest among tax authorities in recent years. One of the reasons for this is that various countries have now begun to protect their own tax bases to a greater extent than they did in the past. Sweden has introduced a law on the …
Purpose: The purpose of this master thesis is to investigate how a pricing capability can be developed on a general as well as on a practical level in an industrial company working on the international business-to-business market. Methodology: We have conducted a case study of …
- en fallstudie
… public service television broadcaster - Sveriges Televisions (SVT) transfer pricing model. The aim of the thesis is to examine the motives for using transfer pricing from a theoretical perspective and if SVT’s transfer pricing model fulfils these motives. We will also examine …
Predatory pricing is one of the most frequently discussed topics in competition law and should be considered both from a legal and economic perspective. The concept of predatory pricing can be described as a situation where a company is pricing at a level that, according to the …
En studie om dynamisk prissättning på Major events
… their tickets and how these strategies consistent and differs from dynamic pricing. The study also aims to analyze whether there are conditions for dynamic pricing in Major events in the future. Theories: Dynamic pricing - Kimes model, Segmentation, price discrimination …
En studie om information, uppfattningar och användning av internpriser.
… When companies decentralize their operations into profit centers, transfer pricing often becomes an integral part in intracompany trade. A profit center may affect both revenues and costs and seek to maximize profit. Transfer Pricing is a complex subject because it is affected …
En fallstudie av hur värdet av ett lojalitetsprogram påverkar internprissättningen
… (SAS) frequent flyer program, EuroBonus. The study describes the transfer pricing of award seats between EuroBonus and the airlines within SAS. Furthermore, it aims to determine what effects market-based transfer pricing would have on EuroBonus, the airlines within SAS and …
… main factors have been identified that can be out of significance for transfer pricing in multinational companies if the proposal for Home State Taxation is adopted. These factors are rules for calculation of the tax base, rules for dividing costs over periods and the tax rate …
En analys av lagförslagen till svenska dokumentationsregler i propositionen 2005/06:169
… and Chapter 14 section 19 of the Swedish Income Tax Act. When transfer pricing between associated MNEs is not reflecting the arm’s length princi-ple, states face the possibility of losing tax revenue. The majority of OECD member coun-tries have implemented national documentation …
… conditions to get a good flow on their transports. Today the transport pricing is very general and the payment consists of the unit round wood they are transporting and the distance of the transport. The purpose of this study were, from the freighter and the haulage company’s …
Bevisbörda, dokumentationskrav och rättssäkerhet
… a clear and comprehensible legislation to overcome the problems with transfer pricing transactions increases as well. Incorrect pricing in transfer pricing situations between companies with close economic ties to each other makes countries risk parts of their taxation income …
… findings, the parameters which are of importance in the development of the pricing capability. We have used a qualitative and abductive methodology approach. The empirical findings have been collected via semi-structured interviews which we have conducted via personal and …
… news, consumers now hesitate to pay. In their struggle for survival, strategic pricing is a central issue for newspapers. This study aims at describing how Swedish newspapers price their digital content, by analyzing their pricing processes and five factors that may influence …
samt bevisningsfrågor till följd av dokumentationskravet
As the globalization progresses, the matters of transfer pricing have become essential to multinational enterprises and tax administrations. For states it is important that the transfer pricing is correct to defend their tax base. Incorrect transfer pricing can also have dire …
En analys av samarbeten inom fastighetsma?klarbranschen och dess prissa?ttning
… Accepted price ? An Analysis of Cooperation in the Real Estate Markets and its Pricing. Final assignment for Bachelor Degree in Business Administration Madeleine Gustafsson and Sofie Billstam Jonas Kågström 2012 - May The aim with this final assignment is to investigate if the …
