Governments around the world have regulated multinational enterprises to adopt arm¡¦s length transactions to facilitate identifications and comparisons between non-transfer pricing transactions with independent, non-related enterprises and transactions with related enterprises that are suspected of transfer pricing. Currently, most of the optimal transfer pricing methods for establishing arm¡¦s length principles for multinational enterprises have been addressed in Organization for Economic Cooperation and Development's "Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations". These guidelines emphasize the establishment of a range of arm¡¦s length transactions through the comparability analysis and the economic analysis of transfer pricing transactions; a taxpayer's returns from transactions with related companies are then compared to the range of arm¡¦s length transactions. Currently the academic world is taking the initiative in the development of relevant models to describe corporate transfer pricing decisions or to measure the net income of corporate transfer pricing transactions. This research stems from these purposes and attempts to describe transfer pricing decisions in real practice through stringent modelling; this model is then used to measure the net income of transfer pricing transactions that took place among electronic industry participants who are publicly listed in the TSE or OTC in Taiwan. We further investigated the main factors that affect the levels of net income transferred by enterprises. Based on the empirical results of this research, we discovered that the impact of raw material costs is highly significant to the corporate transfer pricing decisions, and the magnitude of impacts vary depending on the allocation of net income from transfer pricing. We recommend that the tax administration detect corporate transfer pricing decisions by monitoring the weight of raw material costs in a company.

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mso-footer-margin:36.0pt; mso-paper-source:0;} div.Section1 {page:Section1;} --> <!--[if gte mso 10]> <mce:style><! /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Normal tabell"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-qformat:yes; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin:0cm; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:minor-fareast; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:"Times New Roman"; mso-bidi-theme-font:minor-bidi;} --> <!--[endif]--></p><p>Begreppet ekonomistyrning innefattar många aktiviteter som i grunden handlar om att uppnå ekonomiska mål. Internprissättning är ett av dessa. När ett företag växer i storlek uppkommer ofta en diskussion om hur organisationen ska decentraliseras och vem som ska fatta beslut. Vanligt idag är att företagen decentraliseras och fler och fler beslut fattas lokalt.</p><p>1967 gjordes en enkätundersökning som innefattade totalt 235 svenska företag varav bland annat alla börsnoterade. Man ville undersöka vad man i svenska företag vill åstadkomma med sin internavräkning. Det finns många olika anledningar till varför ett företag använder internprissättning. Vissa menar att internprissättning hjälper ett företag att koordinera de olika enheterna så att de kan jobba effektivare. Andra författare och forskare går ett steg längre och hävdar att internprissättning är en förutsättning för att uppdelningen i självständiga enheter ska fungera.</p><p>Vår ambition var att komma fram till hur internprissättningen ser ut i svenska företag idag och att jämföra resultatet med hur det sett ut tidigare. Därför utgick författarna från tidigare forskning; främst Göran Arvidssons publikation från 1972 samt en rapport om internprissättning utgiven av Lantz et al 2002. Även doktorsavhandlingar och uppsatser på kandidat- och magisternivå har använts för att kartlägga tidigare forskning inom ämnet.</p><p>Syftet med denna uppsats är att undersöka av vilken anledning svenska företag använder internprissättning och vilken prissättningsmetod som förekommer mest frekvent samt att se om detta har förändrats över tiden.</p><p>För att ge svar på forskningsfrågorna har en enkät skapas för att samla in kvantitativ information. Enkäten skapades genom att använda gratistjänsten MySurvs på Internet där användaren kan göra enkäter och sedan på ett enkelt sätt göra dem tillgängliga för respondenterna.</p><p>Vi har besvarat vårt syfte som utvecklades ur problemformuleringen. Vi kan konstatera att vår undersökning går i linje med Arvidssons från 1972, fråntaget syftet skatteskäl. En bidragande orsak till detta är lagen om dokumentationsskyldighet som bör ha haft stor inverkan på vårt resultat. 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panose-1:2 4 5 3 5 4 6 3 2 4; mso-font-charset:0; mso-generic-font-family:roman; mso-font-pitch:variable; mso-font-signature:-1610611985 1107304683 0 0 159 0;} @font-face {font-family:Garamond; panose-1:2 2 4 4 3 3 1 1 8 3; mso-font-charset:0; mso-generic-font-family:roman; mso-font-pitch:variable; mso-font-signature:647 0 0 0 159 0;} /* Style Definitions */ p.MsoNormal, li.MsoNormal, div.MsoNormal {mso-style-unhide:no; mso-style-qformat:yes; mso-style-parent:""; margin-top:0cm; margin-right:0cm; margin-bottom:9.0pt; margin-left:0cm; text-align:justify; mso-pagination:widow-orphan; font-size:12.0pt; mso-bidi-font-size:10.0pt; font-family:"Garamond","serif"; mso-fareast-font-family:"Times New Roman"; mso-bidi-font-family:"Times New Roman"; mso-fareast-language:EN-US;} .MsoChpDefault {mso-style-type:export-only; mso-default-props:yes; font-size:10.0pt; mso-ansi-font-size:10.0pt; mso-bidi-font-size:10.0pt; mso-ascii-font-family:"Tms Rmn"; mso-hansi-font-family:"Tms Rmn";} @page Section1 {size:612.0pt 792.0pt; margin:70.85pt 70.85pt 70.85pt 70.85pt; mso-header-margin:36.0pt; mso-footer-margin:36.0pt; mso-paper-source:0;} div.Section1 {page:Section1;} --> <!--[if gte mso 10]> <mce:style><! /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Normal tabell"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-qformat:yes; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin:0cm; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:minor-fareast; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:"Times New Roman"; mso-bidi-theme-font:minor-bidi;} --> <!--[endif]--></p><p>Management accounting includes many activities that basically are about achieving organisational goals. Transfer pricing is one of these. When a company grows in size, it has to decide how to decentralize its organisation and at what level decisions should be made. Over the last decades there has been a trend to decentralize the firms and make more decisions locally.</p><p>A survey was conducted in 1967 that included 235 Swedish firms, in order to investigate what Swedish companies wanted to accomplish with its transfer pricing system. There are many reasons why firms use transfer pricing. Some authors and researchers in the subject argue that transfer pricing helps a firm to coordinate its divisions in order to make them work more effective. Other researchers imply that transfer pricing is a requisite when decentralizing the organisation.</p><p>Our ambition was to find out how firms use transfer pricing today and to compare that to the 1970’s. We started out by analysing other researchers’ work, of which Arvidsson’s publication from 1972 and a business report by Lantz from 2002 were most significant. Doctoral-, bachelor- and master theses have also been used in order to gain an understanding of the field.</p><p>The purpose of this thesis is to investigate why Swedish firms use transfer pricing and which method is most common when setting transfer prices and if this has changed over time.</p><p>In order to answer the research questions, a survey was conducted to gather quantitative information. It was created using MySurvs, an internet survey provider, where the user can create surveys and easily send them to respondents.</p><p>We have served our purpose which was created from the research questions. Our investigation is similar to what Arvidsson concluded in 1972, except from the purpose “tax reasons”. This can, at least partly, be explained by the implementation of a new law about transfer pricing documentation. Cost based methods are still the most common method when setting transfer prices.</p><p> </p>

Non seulement, les prix de transfert peuvent être directement à l’origine d’une atteinte au droit de la concurrence mais ils peuvent également révéler, de manière indirecte, des manquements au droit de la concurrence. Autrement dit, selon les cas de figure, un prix de transfert pourra soit être le support direct d’une pratique sanctionnée par le droit de la concurrence, soit participer indirectement à la démonstration de l’existence d’une infraction au droit de la concurrence. Les analyses réalisées dans le cadre de cette thèse permettent d’examiner ces différentes hypothèses afin que les entreprises et les autorités administratives appréhendent au mieux l’impact des prix de transfert dans la caractérisation des infractions au droit de la concurrence. / Setting transfer prices is a strategic issue for companies, especially since tax regulation is very strict on this matter. Therefore, companies are more focused on tax consequences than other issues that may arise from transfer pricing. However, beyond the tax aspects, transfer pricing may have consequences in competition law.Transfer prices can be, not only, directly responsible for competition law infringements, but they may also indirectly reveal breaches of competition law. In other words, depending on the case, a transfer price can either be the directly be sanctioned by competition law or can indirectly participate in the demonstration of the existence of a competition law infringement. The analyses carried out in this thesis make it possible to examine these various hypotheses so that companies and administrative authorities can better understand the impact of transfer prices in the characterization of competition law infringements.

The world has shrunk. Business has evolved. Trade is no longer just a bilateral concept but rather a multidimensional and multifaceted organism, constantly changing. In a world where a Mauritian holding company is able to justify financially, the manufacture of its product by factories in China, its transportation by Danish shippers, its marketing by American branding agencies, its product support by Indian call centres, and its distribution across Africa at a substantial profit, revenue authorities are faced with the challenge of striking a balance between maintaining an adequate tax base while incentivising foreign direct investment. It is on the back of globalisation that the need for transfer pricing legislation is born. Companies often structure business transactions in a manner most conducive to positive tax benefit. One such method involves the shifting of profits between associated enterprises. This results in the erosion of a tax base in one country and undue benefit in the other. Transfer pricing involves a process of adjustment where multinational corporations trade with related enterprises at prices different to arm’s length prices. Determining an arm’s length price requires significant judgement. Careful consideration must be given to the relevant facts and circumstances surrounding the transaction. This study aims to evaluate factors which should be considered in determining an arm’s length price. South African legislation outlines methods which may be used to determine an arm’s length price. These methods are unique to specific sets of facts and each method poses its own challenges in application. This study aims to critically evaluate such methods of calculating an arm’s length price. The major risk arising from international trade with associated enterprises is that revenue authorities may adjust transfer prices, and this could result in double taxation for companies. It is therefore important for legislation in various countries to maintain some form of parity. The challenge however, is that countries often encourage foreign direct investment through favourable tax laws, and tax law is effectively modelled based on a country’s objectives and fiscal policy. In addition, multinational corporations often have their head offices in developed countries and their operating subsidiaries in developing countries. Legislation is therefore designed to take into account this demographic, in that, legislation in developed countries may be designed differently to that of developing countries. As a result transfer pricing legislation may differ from country to country. The study therefore seeks to evaluate differences between legislation in various countries, and to assess South African legislation in comparison to other developed and developing countries. AFRIKAANS : Die wêreld het gekrimp en besigheid het ontwikkel. Handel is nie meer net 'n bilaterale konsep nie, maar eerder 'n multidimensionele en multifavlakkige organisme wat voortdurend verander. In 'n wêreld waar 'n houermaatskappy in Mauritius in staat is om dit finansieel te regverdig dat sy produkte in China vervaardig word, die verskeping deur Deense skepe gedoen word, die bemarking deur 'n Amerikaanse agentskap behartig word, die inbelsentrum in Indië gevestig is en die verspreiding van sy produkte dwarsoor Afrika geskied, alles teen 'n aansienlike wins, is inkomste-owerhede gekonfronteer met die uitdaging om 'n balans tussen die instandhouding van 'n voldoende belastingbasis te behou en terselfdertyd direkte buitelandse beleggings aan te moedig. Dit is op die rug van globalisering dat die behoefte aan oordragspryswetgewing ontstaan het. Ondernemings (maatskappye) struktureer dikwels hul besigheidstransaksies op 'n wyse wat positiewe belastingsvoordele inhou. Een so 'n metode behels die oorplasing van wins tussen geassosieerde ondernemings. Die resultaat van hierdie transaksies lei tot die erosie van die belastingsbasis in een land en die onverdiende voordeel in 'n ander. Oordragsprysing is die proses van aanpassing waar multi-nasionale maatskappye besigheid bedryf met geassosieerde maatskappye teen pryse wat nie op uiterste voorwaardes beding is nie. Die bepaling van pryse wat op uiterste voorwaardes bereken is, verg merkwaardige oordeel. Deeglike oorweging moet aan die wesenlike feite en omstandighede van transaksies gegee word. Die studie beoog om die faktore te evalueer wat in ag geneem moet word by die bepaling van pryse wat op uiterste voorwaardes beding is. Suid-Afrikaanse wetgewing beskryf die metodes wat gebruik kan word om pryse op uiterste voorwaardes te beding. Die metodes is uniek tot elke stel feite en elke metode beskik oor sy eie uitdagings in praktyk. Die studie beoog om die metodes wat gebruik word om pryse wat op uiterste voorwaardes beding bereken is, te evalueer. Die groot risiko wat voortspruit uit die internasionale handel met geassosieerde vennote is dat die belastingowerhede die oordragspryse mag verhoog wat tot dubbele belasting kan lei. Dit is dus uiters belangrik dat die wetgewing in verskillende lande ooreenstem. Die uitdaging is egter dat verskeie lande dikwels buitelandse direkte investering aanmoedig deur gunstige belastingswette wat gebaseer is op daardie lande se doelstellingsen fiskale beleid. Ondernemings vestig dikwels ook hul hoofkantore in ontwikkelde lande en hul streekskantore in ontwikkelende lande. Wetgewing moet dus demografiese faktore in ag te neem; aangesien wetgewing in ontwikkelde lande verskil van dié van ontwikkelende lande. Dus sal die oordragspryswetgewing van land tot land verskil. Die studie poog om die verskille te evalueer in die wetgewing van verskeie lande en om die Suid-Afrikaanse wetgewing te vergelyk met dié van ontwikkelde en ontwikkelende lande. / Dissertation (MCom)--University of Pretoria, 2010. / Taxation / Unrestricted

Internprissättning är ett komplext område vilket är ett område som OECD publicerat riktlinjer kring tillämpning av armlängdsprincipen. Enligt praxis är riktlinjerna en god vägledning vid tillämpning av korrigeringsregeln, vilket är den svenska motsvarigheten på armlängdsprincipen som regleras i 14 kap. 19 § IL. Praxis säger även att riktlinjerna ger en bra beskrivning av den problematik som finns inom området.  Under senare år har globaliseringen lett till allt fler gränsöverskridande transaktioner inom multinationella koncerner. OECD har på uppdrag från G20-länderna skapat BEPS-projektet vilket är en handlingsplan med åtgärder för att förhindra vinstförflyttning och skattebaserodering. I och med att immateriella tillgångar är mobila till sin karaktär, har det varit en bidragande faktor till att flytta vinster mellan länder via koncerninterna transaktioner och då flytta dem till ett lågbeskattat land för att minska skattekostnader. När en sådan oriktig prissättning föreligger är det Skatteverket som har bevisbördan och kan då om 14 kap. 19 § IL är tillämpbar, korrigera prissättningen.  Skatteverket ansåg i det s.k. Datawatch-målet att det hade skett en överlåtelse av immateriella tillgångar i samband med att ett svenskt bolag förvärvades av det amerikanska bolaget Datawatch. I samma skede med förvärvet utfördes det en intern omstrukturering och Datawatch ansågs inneha kontroll över risk, vilket är ett begrepp från OECD:s riktlinjer som innebär att man måste ha förmågan att fatta ett beslut och faktiskt kunna ta ett beslut för att ha kontroll över risk. Kammarrätten grundar beslutet utifrån att parterna ingick ett distributionsavtal som inte överensstämde med hur parterna agerat i praktiken, således instämde domstolen med Skatteverkets beslut och utförliga utredning. Utredningen kommer fram till att kontroll över risk och formell bestämmanderätt övergått till Datawatch. Det svenska bolaget beskattades till följd av att Kammarrätten bedömde att de skett en överlåtelse, trots att de fortfarande innehar den legala äganderätten.  Uppsatsens syfte har varit att undersöka och granska kammarrättens domskäl. En viktig beståndsdel i domskälets motivering är uttrycket kontroll över risk från OECD:s riktlinjer, vilket är domskälets motivering till varför de immateriella tillgångarna överlåtits från ett svenskt aktiebolag till ett utländskt bolag inom samma koncern.

Depuis longtemps, le critère de rattachement retenu en droit interne et en droit conventionnel pour imposer les entreprises étrangères se fondait sur un principe simple d’application, celui de la territorialité et son corollaire l’établissement stable. Mais avec le phénomène de la globalisation et la numérisation de l’économie, ces règles classiques se révèlent de plus en plus désuètes.Aujourd’hui, les entreprises recourent soit à l’économie numérique, une économie, qui jusque-là reste affranchie de toute taxation ; soit aux transferts indirects de bénéfices pour réduire artificiellement leur bénéfice imposable ou pour transférer des bénéfices vers des pays à faible fiscalité. Cette situation ne fait que stimuler le marché de l’évasion fiscale, d’autant plus que les solutions proposées afin de remédier à ces insuffisances restent pour l’instant embryonnaires vu la résistance de certains Etats et surtout des entreprises. / For a long time, the standard of attachment used in domestic law and treaty law to tax foreign enterprises was based on a simple principle of application, that of « territoriality » and its corollary « the permanent establishment ». But with the phenomenon of globalization and the digitization of the economy, these classic rules are proving increasingly obsolete.Today, companies use either the digital economy, an economy that until now has been freed from taxation ; or indirect transfers of profits to artificially reduce their taxable profit or to transfer profits to low-tax countries. This situation stimulates tax evasion, especially since the solutions proposed to remedy these shortcomings remain for the moment embryonic given the resistance of some states and especially companies.

The diploma thesis is devoted to the transfer pricing, particularly focusing on one of the transfer pricing methods: the transactional net margin method. In the theoretical part, the thesis deals with the transfer pricing legislation and demonstrates examples of how the profit transfer may occur. Further the thesis describes the transfer pricing methods and its use, mainly focusing on the transactional net margin method and its practical application. It deals with the profit level indicators and the comparability that must be followed when applying this method. In the practical part the thesis presents a Czech manufacturing company engaged in transactions with related parties. Using the functional and comparative analysis the compliance with the arm's length principle is determined.

The aim of the thesis is to approach the issues of transfer pricing, both in terms of legislation, and especially from the perspective of maker of Transfer pricing Documentation and from a practical point of view to analyze the most often transaction between related parties. The thesis is divided into four parts. The first part deals with transfer pricing legislation and provides a general overview of publicity available documents and legal regulation related to transfer pricing issues in the Czech Republic. The second part deals with general and practical look at the Documentation that is used as evidence of transfer prices for tax control. The third part describes transfer pricing methods in detail, which are recommended by OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration. The last part analyzes the most often transactions between related parties and provides particular examples from practice experience.

This final work is trying to evaluate the administrative demands coming from the legal obligation of creating the documentation about the documentation about the transfer prices. In theoretical part autor is talking about the legal requirements for the mandatory documentation about the transfer pricing. In practical part autor is proposing the example of the mandatory documentation of transfer pricing form to existing company and is trying to reply to from what sources are this information coming and if it is about to create a new documents or to use the existing documentation. The conclusion of the work is to evaluate the final administrative demands coming from the obligation to setup the system of transfer pricing.

This thesis examines the transfer pricing issue within the perspective of setting up a cost contribution arrangement for the international management of intangible property. / To this end, the first part presents the general rules governing the transfer pricing area in Australia, Canada, France, and the United States. The provisions of these countries will serve as a guiding line of this study. The first part presents, as well, the OECD Transfer Pricing Principles. / The second part examines the structural alternatives of the CCA tax vehicle. / The third part addresses the CCA concept itself. / The fourth part deals with the operational functioning of a CCA. The new challenges and the multiple issues raised by this new tax structure are addressed as well as the tax planning perspectives opening up through transfer pricing. / Finally, the fifth part questions the new dynamics of the conflicts between tax administrations generated by the CCA vehicle.