Transfer pricing: A linear model to price intra-group loans的封面
书籍主题:

Transfer pricing: A linear model to price intra-group loans

Editions universitaires europeennes (2018-02-28 )

Books loader

Omni badge 有获得代金券的资格
ISBN-13:

978-620-2-28331-1

ISBN-10:
6202283319
EAN:
9786202283311
书籍语言:
英文
作品简介:
Intra-group transactions can range from basic trades such as the transfer of goods to more complicated products, services or even financial transactions. The question of transfer pricing arises, for both firms and regulation entities, from the complexity of dealing with several countries and facing many different fiscal systems. This paper aims at providing a new transfer-pricing approach for the evaluation of arm’s length rates in the context of intra-group loans. The particularity of the proposed method is to rely on the aggregated market information rather than on few comparable transactions. The research first analyzes the main drivers of inter-company loans using linear models to determine the relevant pricing factors. The determination of six main drivers results in four models to be tested against usual transfer prices for loans. As in transfer pricing practices, the Interquartile range is calculated for different scenarios of loans and lead to a set of intra-group rates. The predictions of the same scenarios using the four models are then compared to simulation and resulted in satisfactory outputs. The work is concluded by suggestions, solutions and potential improvements.
出版社 :
Editions universitaires europeennes
网址:
http://www.editions-ue.com/
由(作者):
Hubert Lorne
页码 :
64
发表日期:
2018-02-28
现货:
备有现货
类别:
国际经济
价格:
39.90 €
关键词:
fiscalité, FISCALITE, legal, OCDE, Prix de transfert, tax, transfer pricing, BEPS, prêts, intragroupes, loans, inter-company loans, comparable loans, transaction financière

Books loader

时事通讯

Adyen::amex Adyen::mc Adyen::visa Adyen::cup Adyen::unionpay Paypal 银行转帐

LOGIN
  0产品在购物车内
编辑购物车
Loading frontend
LOADING