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You searched for subject:(Transfer pricing regulations). Showing records 1 – 3 of 3 total matches.

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North-West University

1. Stark, Natalie. An analysis of the weaknesses in transfer pricing legislation pertaining to intellectual property / Natalie Stark .

Degree: 2014, North-West University

On 8 June 2012, National Treasury amended Regulation 10(1) (c) of the Exchange Control Regulations to specifically include intellectual property. In so doing, all companies wishing to dispace intellectual property to an offshore destination had to obtain prior approval from National Treasury. However, National Treasury is reticent to grant permission to reassign these assets, as revenue from intellectual property is perceived to contribute vastly to the South African tax revenue. This amendment came into being shortly after the dismissal in the Oilwell case. This case, in essence, held that intellectual property is not capital for the purposes intended by National Treasury, and therefore no prior approval to assign it offshore is required from National Treasury. This dismissal led to a large outflow of intellectual property to tax favourable foreign locations. At the same time, it exposed transfer pricing risks that had previously gone unnoticed. Although these risks have once again been mitigated by the amendment to Regulation 10(1) (c), it does not mean that it is now a thing of the past, best left forgotten. The South African government intends to relax or abolish all exchange control regulations in the future. At present the exact date when this is to take place is not known. Once the exchange control regulations are abolished, the transfer pricing risks associated with intellectual property will once again come to the forefront and will lead to significant loss to South African tax revenue. The three main risks that became apparent during the period before the amendment to Regulation 10(1) (c) are the following: * Transfer pricing risk consisting of mainly: - A lack of a comparables database to enable tax administrators to determine an appropriate arm’s length price for intellectual property. - A lack of the relevant skills, experience and knowledge required to accurately assess transfer prices of intellectual property. * Challenges in obtaining relevant, comprehensive and timely information to accurately determine arm’s length prices for intellectual property transactions. * A lack of understanding the principle of economic substance and legislation in South Africa to define economic substance parameters. * In this mini-dissertation, these weaknesses are discussed in more detail to highlight to SARS the trials it faces when the exchange controls regulations are expelled. Various ways in which these flaws can be challenged head-on are also presented.

Subjects/Keywords: Aggressive tax planning; Capital; Economic substance; Exchange Control Regulations; Exchange of information; Intellectual property; Multi-national companies; National Treasury; OECD Transfer Pricing Guidelines; Transfer pricing

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Stark, N. (2014). An analysis of the weaknesses in transfer pricing legislation pertaining to intellectual property / Natalie Stark . (Thesis). North-West University. Retrieved from http://hdl.handle.net/10394/12016

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Stark, Natalie. “An analysis of the weaknesses in transfer pricing legislation pertaining to intellectual property / Natalie Stark .” 2014. Thesis, North-West University. Accessed July 07, 2020. http://hdl.handle.net/10394/12016.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Stark, Natalie. “An analysis of the weaknesses in transfer pricing legislation pertaining to intellectual property / Natalie Stark .” 2014. Web. 07 Jul 2020.

Vancouver:

Stark N. An analysis of the weaknesses in transfer pricing legislation pertaining to intellectual property / Natalie Stark . [Internet] [Thesis]. North-West University; 2014. [cited 2020 Jul 07]. Available from: http://hdl.handle.net/10394/12016.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Stark N. An analysis of the weaknesses in transfer pricing legislation pertaining to intellectual property / Natalie Stark . [Thesis]. North-West University; 2014. Available from: http://hdl.handle.net/10394/12016

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation


Robert Gordon University

2. Zannah, Kalli. An empirical investigation of transfer pricing regulations for Nigeria with a particular emphasis on the petroleum sector.

Degree: PhD, 2015, Robert Gordon University

This research critically investigates the adoption and implementation of transfer pricing regulations in Nigeria with a particular emphasis on the petroleum sector. It opportunely chose Nigeria as a case study of transfer pricing issues in developing countries as Nigeria was devising and implementing its own transfer pricing regulation. In early 2012, Nigeria issued draft transfer pricing regulations for consultation with a view to publishing them at the end of the same year. In order to gauge the reaction of the stakeholders in Nigeria to the adoption and implementation of transfer pricing regulations and other related issues, a questionnaire was designed and administered to 140 respondents from eight different stakeholders groups including Nigerian tax authority, multinational companies in the petroleum sector and other organisations involved in tax matters. The questionnaire elicited their views on the (i) form of adoption of transfer pricing regulations; (ii) motive behind the adoption of the regulations; (iii) administrative resource capacity of the Nigerian tax authority; (iv) barriers that might hinder successful implementation of the regulations; and (v) needs for guidance and support. Institutional theory and resource-based view were employed as a theoretical lens through which to guide the study and to provide a platform against which to analyse the responses to the questionnaire and the interviews. The analysis of the responses to the questionnaire was thus undertaken subsequent to the adoption of the transfer pricing system which enabled informed reflection and critical analysis to be carried out on the results of the analysis. In addition, interviews with 16 experts were conducted subsequent to the issue and preliminary analysis of the responses to the questionnaire in order to gauge their reaction to the views being expressed by the respondents. This enabled a reflective analysis to be undertaken when assessing the information content emerging from the responses. The findings of the study indicate that the OECD transfer pricing framework, which is the transfer pricing system of choice amongst the developed countries, is not the most preferred framework for the regulation of transfer pricing in Nigeria. It also reveals that whilst the Nigerian tax authority has the administrative capacity to develop a transfer pricing team and other necessary platforms for the adoption and implementation of transfer pricing regulations, the lack of sufficient transfer pricing experts, political will and inadequate comparable information are the major potential barriers that might hinder the successful implementation of transfer pricing regulations in Nigeria. These findings should enable policy makers and other stakeholders in Nigeria to review their transfer pricing policies and find a way to overcome the identified potential barriers. This thesis is the first of its kind to empirically investigate the transfer pricing regulations in Nigeria with a particular emphasis on the petroleum sector. It also further establishes…

Subjects/Keywords: 658; Transfer pricing regulations; Tax authority; Petroleum sector; Institutional theory; Nigerian tax administration; Adoption and implementation

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Zannah, K. (2015). An empirical investigation of transfer pricing regulations for Nigeria with a particular emphasis on the petroleum sector. (Doctoral Dissertation). Robert Gordon University. Retrieved from http://hdl.handle.net/10059/1245

Chicago Manual of Style (16th Edition):

Zannah, Kalli. “An empirical investigation of transfer pricing regulations for Nigeria with a particular emphasis on the petroleum sector.” 2015. Doctoral Dissertation, Robert Gordon University. Accessed July 07, 2020. http://hdl.handle.net/10059/1245.

MLA Handbook (7th Edition):

Zannah, Kalli. “An empirical investigation of transfer pricing regulations for Nigeria with a particular emphasis on the petroleum sector.” 2015. Web. 07 Jul 2020.

Vancouver:

Zannah K. An empirical investigation of transfer pricing regulations for Nigeria with a particular emphasis on the petroleum sector. [Internet] [Doctoral dissertation]. Robert Gordon University; 2015. [cited 2020 Jul 07]. Available from: http://hdl.handle.net/10059/1245.

Council of Science Editors:

Zannah K. An empirical investigation of transfer pricing regulations for Nigeria with a particular emphasis on the petroleum sector. [Doctoral Dissertation]. Robert Gordon University; 2015. Available from: http://hdl.handle.net/10059/1245

3. Johansson, Sara. Internationell internprissättning : en komparativ studie om hur redovisningstradition påverkar skattemässiga regler.

Degree: Engineering and Business, 2016, University of Borås

Syftet med studien är att utreda hur OECDs riktlinjer för internprissättning implementerats i svensk respektive amerikansk lagstiftning, för att fastställa i vilken utsträckning redovisningstradition påverkar implementeringen av skattemässiga regler. För att uppfylla syftet har vi utfört en komparativ studie, som baseras på en kvalitativ innehållsanalys, där vi klassificerar regelverken utifrån i vilken utsträckning de är princip- eller regelbaserade. Undersökningen är relevant då internationell internprissättning av många anses vara den mest prioriterade internationella skattefrågan i dagsläget. Det blir därför relevant att undersöka om redovisningstradition påverkar hur internationella regler för internprissättning implementeras i nationell skattereglering. Enligt vår vetskap har inget liknande klassificeringsförsök gjorts tidigare vilket ytterligare förstärker relevansen av utförd undersökning och analys. Vårt bidrag till forskningen är att försöka beskriva hur verkligheten ser ut avseende om nationell redovisningstradition påverkar implementering av internationella skattemässiga regelverk. Vi vill även bidra till att göra diskussionen kring klassificering av regel- och principbaserade standarder mer nyanserad.För att kunna avgöra om regelverken är princip- eller regelbaserade har vi identifierat olika begrepp och definitioner som indikerar om ett regelverk är regelbaserat eller principbaserat. För att identifiera dessa indikatorer har vi studerat både ekonomisk och juridisk litteratur. Utifrån den information som indikatorerna resulterar i presenterar vi argument för varje undersökt regelverk i de olika länderna, gällande i vilken utsträckning de är princip- eller regelbaserade. Således kan sedan slutsatser dras kring i vilken utsträckning nationella redovisningstraditioner påverkar implementering av internationella skatteregler.I studien diskuteras att hur regler kring internationell internprissättning implementeras i nationell lagstiftning inte bara påverkas av normgivande supranationella organisationer som OECD. Påverkan på det sätt som regler kring internprissättning implementeras kan således ske mellan OECD och medlemsländerna men även mellan medlemsländerna. I studien diskuteras även det faktum att det föreligger en debatt kring om klassificeringen av standarder som regel- eller principbaserade är giltig. Vår studie förstärker bilden av att indelningen är aktuell och har förankring i verkligheten.Vår slutsats är att nationell redovisningstradition, avseende om redovisningen bygger på regler eller principer, påverkar implementering av internationella skatteregler. Det blir tydligt då vår studie visar att OECDs riktlinjer för internprissättning är ett principbaserat regelverk. Vidare har vi fastställt att redovisningen i Sverige bygger på principbaserade regelverk. Påverkan från nationell redovisningstradition kan fastställas då OECDs riktlinjer för internprissättning har implementerats rakt av i Sverige. I USA, där redovisningen bygger på regelbaserade regelverk, har däremot OECDs riktlinjer för…

Subjects/Keywords: transfer pricing; principle-based; rule-based; financial accounting standards; tax regulations; OECD; U.S.; Sweden; internprissättning; principbaserad; regelbaserad; redovisningsstandarder; skatteregler; OECD; USA; Sverige

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Johansson, S. (2016). Internationell internprissättning : en komparativ studie om hur redovisningstradition påverkar skattemässiga regler. (Thesis). University of Borås. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-10405

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Johansson, Sara. “Internationell internprissättning : en komparativ studie om hur redovisningstradition påverkar skattemässiga regler.” 2016. Thesis, University of Borås. Accessed July 07, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-10405.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Johansson, Sara. “Internationell internprissättning : en komparativ studie om hur redovisningstradition påverkar skattemässiga regler.” 2016. Web. 07 Jul 2020.

Vancouver:

Johansson S. Internationell internprissättning : en komparativ studie om hur redovisningstradition påverkar skattemässiga regler. [Internet] [Thesis]. University of Borås; 2016. [cited 2020 Jul 07]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-10405.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Johansson S. Internationell internprissättning : en komparativ studie om hur redovisningstradition påverkar skattemässiga regler. [Thesis]. University of Borås; 2016. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-10405

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

.