Tax implications of transfer pricing on supply chain management

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dc.contributor.advisorCramer, Peteren_ZA
dc.contributor.authorEich, Bettinaen_ZA
dc.date.accessioned2014-12-29T05:02:46Z
dc.date.available2014-12-29T05:02:46Z
dc.date.issued2011en_ZA
dc.descriptionIncludes bibliographical references (leaves 114-120).en_ZA
dc.description.abstractIncreased 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.identifier.apacitationEich, 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/11427/10487en_ZA
dc.identifier.chicagocitationEich, 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/11427/10487en_ZA
dc.identifier.citationEich, B. 2011. Tax implications of transfer pricing on supply chain management. University of Cape Town.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
dc.identifier.urihttp://hdl.handle.net/11427/10487
dc.identifier.vancouvercitationEich 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/11427/10487en_ZA
dc.language.isoengen_ZA
dc.publisher.departmentDepartment of Commercial Lawen_ZA
dc.publisher.facultyFaculty of Lawen_ZA
dc.publisher.institutionUniversity of Cape Town
dc.subject.otherTaxationen_ZA
dc.titleTax implications of transfer pricing on supply chain managementen_ZA
dc.typeMaster Thesis
dc.type.qualificationlevelMasters
dc.type.qualificationnameMComen_ZA
uct.type.filetypeText
uct.type.filetypeImage
uct.type.publicationResearchen_ZA
uct.type.resourceThesisen_ZA
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