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Internprissättning: Två perspektiv på "rätt pris" utifrån armlängdsprincipen
University of Skövde, School of Business.
2014 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Transfer pricing : Two perspectives on finding "right price" within arm's length (English)
Abstract [sv]

Internprissättning är vanligt inom dagens koncerner och växer mer allt eftersom världshandeln har globaliserats. Användandet av internprissättning för att öka vinsten är en diskussion som tog fart redan på 1950-talet. En diskussion som baserats på att bolag medvetet förbättrar sin skatt genom de olika metoderna som finns. Ett utnyttjande av regleringars brister och otydliga tolkningar. Ämnet är speciellt då det kräver kunskap inom både företagsekonomi och juridik. Att ämnet är brett gör det än mer komplext och en bredare kunskap krävs för att fullt förstå dess problematik.

Abstract [en]

Transfer pricing is common in today's corporations and grows more as world trade has become globalized. The use of transfer pricing to increase profits is a discussion that took off in the 1950's. A discussion based on the company consciously improve their taxes through the various methods available. A utilization of regulation flaws and unclear interpretations. The topic is unique because it requires expertise in both business administration and law. That the subject is wide makes it even more complex and broader knowledge required to fully understand its problems.

Place, publisher, year, edition, pages
2014. , 49 p.
Keyword [en]
Transfer pricing
Keyword [sv]
Internprissättning
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:his:diva-9658OAI: oai:DiVA.org:his-9658DiVA: diva2:733404
Subject / course
Business Administration
Educational program
Business Administration and Business Law - Study Programme
Presentation
(Swedish)
Supervisors
Examiners
Available from: 2014-07-14 Created: 2014-07-09 Last updated: 2014-07-14Bibliographically approved

Open Access in DiVA

fulltext(1195 kB)377 downloads
File information
File name FULLTEXT01.pdfFile size 1195 kBChecksum SHA-512
7ffc10b461fae0d17f2055da38ce16d16d8d577269c4eda4f9b8e6109f10e073eb475a3e0507f06b7ca71e7917fcb36009dd4ca26e19337ff854b1bb0f5f9004
Type fulltextMimetype application/pdf

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf