The concept and its implementation in Swedish tax law
Degree Project Business Administration compose: Tutor: margon Alm and capital of Montana Ehrstedt Assoc. Prof. Dr. Dr. Petra Inwinkl
Jönkö criticize whitethorn 2011
Acknowledgement
We penury to thank Emma Eriksson and Amanda Ivansson at PWC in Jönkö run into for their thoughts and reflections on the subject of our thesis. It has helped us to consider things that we would not other have. We also want to give a lot of thank to our tutor Assoc. Prof. Dr. Dr. Petra Inwinkl for the large amount of feedback and advise that we have gotten from her. Without her unremitting feedback and help this thesis would not have been possible to write. but we like to thank our families and friends for their love and support when it was most needed.
Maria Alm Jönköping International Business School May, 2011
Helena Ehrstedt
Division of work
The authors of this thesis concerning the concept of advance pricing agreements are Maria Alm and Helena Ehrstedt. Maria Alm and Helena Ehrstedt have separately respectively contributed with 50 % to the writing of this thesis.
Maria Alm Jönköping International Business School May, 2011
Helena Ehrstedt
Degree trade union movement Business Administration
Title: Author: Tutor: Date: content terms: Advance pricing agreements the concept and its implementation in Swedish tax law Maria Alm, 880505-7463 and Helena Ehrstedt, 870924-2583 Assoc. Prof. Dr. Dr. Petra Inwinkl 2011-05-23 counterchange pricing, advance pricing agreements, strengthens length principle, Sweden, joined States, Netherlands, Germany
Abstract
Transfer pricing (TP) has for a long time been an fundamental tax issue, however it is only indoors the past ex that it has gotten the attention it deserves. This since more and more corporations becomes globalized. When setting a TP within a multinational enterprise (MNE) it is important to consider the arms length principle. The reason for this is that all countries, involved in...If you want to get a full essay, order it on our website: Orderessay
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