Transfer pricing

dc.contributor.advisorDavis, M
dc.contributor.authorNewton, Basil
dc.date.accessioned2021-11-24T19:14:55Z
dc.date.available2021-11-24T19:14:55Z
dc.date.issued1998
dc.date.updated2021-11-18T10:06:48Z
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.apacitationNewton, B. (1998). <i>Transfer pricing</i>. (). ,Faculty of Law ,Department of Commercial Law. Retrieved from http://hdl.handle.net/11427/35369en_ZA
dc.identifier.chicagocitationNewton, Basil. <i>"Transfer pricing."</i> ., ,Faculty of Law ,Department of Commercial Law, 1998. http://hdl.handle.net/11427/35369en_ZA
dc.identifier.citationNewton, B. 1998. Transfer pricing. . ,Faculty of Law ,Department of Commercial Law. http://hdl.handle.net/11427/35369en_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.urihttp://hdl.handle.net/11427/35369
dc.identifier.vancouvercitationNewton B. Transfer pricing. []. ,Faculty of Law ,Department of Commercial Law, 1998 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/35369en_ZA
dc.language.rfc3066eng
dc.publisher.departmentDepartment of Commercial Law
dc.publisher.facultyFaculty of Law
dc.subjectTaxation
dc.titleTransfer pricing
dc.typeMaster Thesis
dc.type.qualificationlevelMasters
dc.type.qualificationlevelLLM
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