Tax implications of transfer pricing on supply chain management

 

Show simple item record

dc.contributor.advisor Cramer, Peter en_ZA
dc.contributor.author Eich, Bettina en_ZA
dc.date.accessioned 2014-12-29T05:02:46Z
dc.date.available 2014-12-29T05:02:46Z
dc.date.issued 2011 en_ZA
dc.identifier.citation Eich, B. 2011. Tax implications of transfer pricing on supply chain management. University of Cape Town. en_ZA
dc.identifier.uri http://hdl.handle.net/11427/10487
dc.description Includes bibliographical references (leaves 114-120). en_ZA
dc.description.abstract Increased globalisation has lead to centralised risk management and decision-making in multinational enterprises, which gives rise to the principle of tax efficient supply chain management and the need to focus on the integration of tax considerations into the multinational's supply chain. In order to retain a competitive advantage in the global economy, multinational enterprises need to constantly search for cost benefits. This has created a market for tax motivated structures and the consequential action by tax authorities world-wide to regulate transfer pricing, in order to protect their respective tax bases. As revenue authorities increase their focus on transfer pricing compliance, it is vital that multinationals adhere to the arm's length principle and ensure their transfer pricing documentation can substantiate the transfer prices selected. en_ZA
dc.language.iso eng en_ZA
dc.subject.other Taxation en_ZA
dc.title Tax implications of transfer pricing on supply chain management en_ZA
dc.type Master Thesis
uct.type.publication Research en_ZA
uct.type.resource Thesis en_ZA
dc.publisher.institution University of Cape Town
dc.publisher.faculty Faculty of Law en_ZA
dc.publisher.department Department of Commercial Law en_ZA
dc.type.qualificationlevel Masters
dc.type.qualificationname MCom en_ZA
uct.type.filetype Text
uct.type.filetype Image
dc.identifier.apacitation Eich, B. (2011). <i>Tax implications of transfer pricing on supply chain management</i>. (Thesis). University of Cape Town ,Faculty of Law ,Department of Commercial Law. Retrieved from http://hdl.handle.net/11427/10487 en_ZA
dc.identifier.chicagocitation Eich, Bettina. <i>"Tax implications of transfer pricing on supply chain management."</i> Thesis., University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2011. http://hdl.handle.net/11427/10487 en_ZA
dc.identifier.vancouvercitation Eich B. Tax implications of transfer pricing on supply chain management. [Thesis]. University of Cape Town ,Faculty of Law ,Department of Commercial Law, 2011 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/10487 en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - Eich, Bettina AB - Increased globalisation has lead to centralised risk management and decision-making in multinational enterprises, which gives rise to the principle of tax efficient supply chain management and the need to focus on the integration of tax considerations into the multinational's supply chain. In order to retain a competitive advantage in the global economy, multinational enterprises need to constantly search for cost benefits. This has created a market for tax motivated structures and the consequential action by tax authorities world-wide to regulate transfer pricing, in order to protect their respective tax bases. As revenue authorities increase their focus on transfer pricing compliance, it is vital that multinationals adhere to the arm's length principle and ensure their transfer pricing documentation can substantiate the transfer prices selected. DA - 2011 DB - OpenUCT DP - University of Cape Town LK - https://open.uct.ac.za PB - University of Cape Town PY - 2011 T1 - Tax implications of transfer pricing on supply chain management TI - Tax implications of transfer pricing on supply chain management UR - http://hdl.handle.net/11427/10487 ER - en_ZA


Files in this item

This item appears in the following Collection(s)

Show simple item record