The Resource Transfer prices in practice : how to manage business performance indicators and tax compliance requirements?

Transfer prices in practice : how to manage business performance indicators and tax compliance requirements?

Label
Transfer prices in practice : how to manage business performance indicators and tax compliance requirements?
Title
Transfer prices in practice : how to manage business performance indicators and tax compliance requirements?
Creator
Subject
Language
eng
Summary
The key elements for the successful execution of a transfer pricing (TP) system are the compliant implementation of the fundamental theory of transfer pricing and the resolution of TP conflicts. In order to be compliant, fundamental design considerations are required in the conception and implementation of a transfer pricing system that is tax and business consistent. What are these principles about? The analysis of the framework conditions first describes the conceptual considerations for determining the basic structure, the real special cases and the procedures for integrating services and intangible assets into the transfer pricing system. This is the legal part of the story. Empirical evidence shows that the market developments are part of the TP systems, as well. The profitability of a group of companies is related to the performance level of each member of the group. In addition, the possible revision of management incentive programs in a company is also a very important influencing factor for the implementation of a TP system
Citation source
In: TPI - Transfer Pricing International. - Wien. - Vol. 3 (2019), no. 5 ; p. 236-242
http://library.link/vocab/creatorName
Risse, R
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • tax compliance
  • BEPS Project (OECD)
Label
Transfer prices in practice : how to manage business performance indicators and tax compliance requirements?
Instantiates
Publication
Label
Transfer prices in practice : how to manage business performance indicators and tax compliance requirements?
Publication

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