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An Analysis of Adequate OECD Transfer Pricing Methods for Intangible Property

by Melanie Keller
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Current price ₹2,258.00
Original price ₹2,637.00
Original price ₹2,637.00
Original price ₹2,637.00
(-14%)
₹2,258.00
Current price ₹2,258.00

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Book cover type: Paperback
  • ISBN13: 9783668021945
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 32
  • Original Price: USD 26.9
  • Language: English
  • Edition: N/A
  • Item Weight: 55 grams
  • BISAC Subject(s): International / General

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).

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