Transfer pricing
dc.contributor.advisor | Davis, M | |
dc.contributor.author | Newton, Basil | |
dc.date.accessioned | 2021-11-24T19:14:55Z | |
dc.date.available | 2021-11-24T19:14:55Z | |
dc.date.issued | 1998 | |
dc.date.updated | 2021-11-18T10:06:48Z | |
dc.description.abstract | "Today, transfer pricing is about the a/location of income of a multinational enterprise between nations. The introduction of anti-avoidance provisions were in th~ main sufficient to deter companies from shifting profit to overseas associates through under or over pricing of cross border transactions. Tax avoidance, was at the centre. Tax avoidance, today if present, is at the margins, not at the centre. Transfer pricing is a neutral concept. Often, it is used incorrectly in a pejorative sense, to mean a pricing decision by a multinational enterprise which shifts income from one member of a group to another." Transfer Pricing Strategy in a Global Economy by Jill C.Pagan and J Scott Wilkie. | |
dc.identifier.apacitation | Newton, B. (1998). <i>Transfer pricing</i>. (). ,Faculty of Law ,Department of Commercial Law. Retrieved from http://hdl.handle.net/11427/35369 | en_ZA |
dc.identifier.chicagocitation | Newton, Basil. <i>"Transfer pricing."</i> ., ,Faculty of Law ,Department of Commercial Law, 1998. http://hdl.handle.net/11427/35369 | en_ZA |
dc.identifier.citation | Newton, B. 1998. Transfer pricing. . ,Faculty of Law ,Department of Commercial Law. http://hdl.handle.net/11427/35369 | en_ZA |
dc.identifier.ris | TY - Master Thesis AU - Newton, Basil AB - "Today, transfer pricing is about the a/location of income of a multinational enterprise between nations. The introduction of anti-avoidance provisions were in th~ main sufficient to deter companies from shifting profit to overseas associates through under or over pricing of cross border transactions. Tax avoidance, was at the centre. Tax avoidance, today if present, is at the margins, not at the centre. Transfer pricing is a neutral concept. Often, it is used incorrectly in a pejorative sense, to mean a pricing decision by a multinational enterprise which shifts income from one member of a group to another." Transfer Pricing Strategy in a Global Economy by Jill C.Pagan and J Scott Wilkie. DA - 1998_ DB - OpenUCT DP - University of Cape Town KW - Taxation LK - https://open.uct.ac.za PY - 1998 T1 - Transfer pricing TI - Transfer pricing UR - http://hdl.handle.net/11427/35369 ER - | en_ZA |
dc.identifier.uri | http://hdl.handle.net/11427/35369 | |
dc.identifier.vancouvercitation | Newton B. Transfer pricing. []. ,Faculty of Law ,Department of Commercial Law, 1998 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/35369 | en_ZA |
dc.language.rfc3066 | eng | |
dc.publisher.department | Department of Commercial Law | |
dc.publisher.faculty | Faculty of Law | |
dc.subject | Taxation | |
dc.title | Transfer pricing | |
dc.type | Master Thesis | |
dc.type.qualificationlevel | Masters | |
dc.type.qualificationlevel | LLM |