An Analysis of Adequate OECD Transfer Pricing Methods for Intangible Property by Melanie Keller

An Analysis of Adequate OECD Transfer Pricing Methods for Intangible Property

byMelanie Keller

Kobo ebook | July 24, 2015

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Bachelor Thesis from the year 2015 in the subject Economics - International Economic Relations, Management Center Innsbruck, language: English, abstract: Due to increased globalisation over the last years and enhanced activities of multinational enterprises (MNEs), intra-firm trade has become more and more important. Intra-firm trade is estimated to constitute about one third of the global trade; and about 50% of all exports within the member states of the Organisation for Economic Co-operation and Development (OECD) are intra-firm exports. In order to determine the expenses and revenues for the associated companies, transfer prices (TP) have to be set for the respective goods of intra-group transfers (Organisation for Economic Co-operation and Development [OECD]). Intra-group transfers can be defined as the transaction of tangible or intangible property from one entity of a MNE to another entity, considered as sale and 'may apply to departments, divisions, subsidiaries, or affiliate business units' . A TP therefore is the internal monetary value im-posed on goods, services or unmanufactured material that is transferred within a MNE group. According to the OECD (2010) intra-firm transfers are likewise de-fined as controlled transactions (i.e., transactions between two associated enterprises).

Title:An Analysis of Adequate OECD Transfer Pricing Methods for Intangible PropertyFormat:Kobo ebookPublished:July 24, 2015Publisher:GRIN PublishingLanguage:English

The following ISBNs are associated with this title:

ISBN - 10:3668021937

ISBN - 13:9783668021938

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