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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 …
En studie om information, uppfattningar och användning av internpriser.
Background: 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 …
Ledares och medarbetares uppfattning om kunskaps- och informationsöverföring i ett produktionsföretag
… culture and knowledge management are essential to create knowledge transfer. Also that the employees and the leaders of the company knows how knowledge- and information transfer arknkoe done best for them. That is why we chose our purpose to be: The aim is to understand the …
Sammanfattning Titel: Processer för Know-how transfer Seminarium: 2007-01-16 Nivå: Magisteruppsats i företagsekonomi 10p Författare: Emma Salde och Kristina Korelic Handledare: Carl R Hellberg och Anette Svingstedt Nyckelord: Know-how transfer, tacit kunskap, process, inlärning …
ekonomiska implikationer för olika intressenter
… sector will shortly be facing a point of time where the farm will be transferred to the next generation. The grantor can choose between totally 8 different strategies to transfer the farm, of which purchase, gift and a mixed form of these are the most common. During 2007 almost …
… jobs, which require that the company'sprocesses for introduction are able to transfer the needed knowledge and the temporal employee´s capacity to quickly learn a new role. Knowledge management and knowledge transfer areimportant aspects to most organizations, but how are these …
An analysis of brands roles within product placement
… The purpose of this thesis is to make a contribution, by connecting the transfer of meaning within the context of TV series. The meaning is transferred from the brand to the character in a TV series and then further to the viewer. To look at different role functions that are …
En fallstudie av hur värdet av ett lojalitetsprogram påverkar internprissättningen
… Airlines? (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 …
En studie om hinder och möjligheter till lärande på Metso Paper Karlstad AB
… through their employees. In this paper I make research into how knowledge transfer and learning occur at Metso Paper Karlstad AB, which is a partly project based organization. The result is that there are many factors that affect the knowledge transfer in a company. Knowledge …
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 …
An analysis of brands roles within product placement
… The purpose of this thesis is to make a contribution, by connecting the transfer of meaning within the context of TV series. The meaning is transferred from the brand to the character in a TV series and then further to the viewer. To look at different role functions that are …
- en fallstudie
… the Swedish 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 …
… three 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 …
A Case study of Technology Transfer and Biomedical start-up
… greater understanding of the progression of innovation capital in a technology transfer and biotech start-up context. The findings offer technology transfer professionals, entrepreneurs and academia an overall perception and mental framework of the technology transfer practice …
En analys av lagförslagen till svenska dokumentationsregler i propositionen 2005/06:169
… Tax Convention 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 …
