1. Αρχική σελίδα
  2. Αναζήτηση

Financial Transfer Pricing: The aspect of intra group loan transactions

Το τεκμήριο παρέχεται από τον φορέα :
Διεθνές Πανεπιστήμιο της Ελλάδος   

Αποθετήριο :
Ιδρυματικό Αποθετήριο Διεθνούς Πανεπιστημίου Ελλάδος (ΔΙΠΑΕ)   

δείτε την πρωτότυπη σελίδα τεκμηρίου
στον ιστότοπο του αποθετηρίου του φορέα για περισσότερες πληροφορίες και για να δείτε όλα τα ψηφιακά αρχεία του τεκμηρίου*



Financial Transfer Pricing: The aspect of intra group loan transactions (EN)
Kontogoulidis, Charalampos (EN)
Gavalas, Dimitrios (EL)
Chantziaras, Antonios (EN)
masterThesis
2023-05-13
2023-05-16
2023-05-16T09:30:42Z
National borders are becoming less important to how multinational corporations conduct their daily business. Tax authorities, however, are increasingly aware of how transfer prices may impact tax income. Penalties for non-compliance, stricter paperwork requirements, and strengthened laws are frequently implemented. All businesses that engage in cross-border, intra-company transactions must effectively manage their global taxes because transfer pricing is such a crucial problem. Multinational organizations may utilize transfer pricing to allocate profits among the various associate and subsidiary enterprises. However, businesses occasionally can abuse this method by changing their taxable income, which lowers their overall tax burden. Companies can use tax treaties to move their tax obligations to nations with low tax rates. To calculate the amount that need to be charged to another division or subsidiary, for products or services provided, a transfer price is required. Examples of intellectual property that could be impacted by transfer pricing include loans, patents, and royalties. This dissertation's objective is to offer an insight of transfer pricing basic fundamentals, giving a focused on intra group loan transactions and how multinationals can transfer loans to subsidiaries companies with arm’s length interest rate (Chapter 2). This dissertation provides a methodology which can be used from multinationals in their transfer pricing decisions. The main questions that need to be answered are: What is transfer pricing? Is the loan that being transferred considered a loan or equity and what are the criteria to identify if it is loan or equity? What is the arm’s length interest rate and how tax authorities can recognize it as arm’s length interest rate? (EL)
Credit risk analysis (EN)
Αγγλική γλώσσα
School of Economics, Business Administration and Legal Studies, MSc in Banking and Finance
IHU (EL)
Default License
Διεθνές Πανεπιστήμιο της Ελλάδος
Ιδρυματικό Αποθετήριο Διεθνούς Πανεπιστημίου Ελλάδος (ΔΙΠΑΕ)
University Center of International Programmes of Studies (UCIPS)
Master Theses



*Η εύρυθμη και αδιάλειπτη λειτουργία των διαδικτυακών διευθύνσεων των συλλογών (ψηφιακό αρχείο, καρτέλα τεκμηρίου στο αποθετήριο) είναι αποκλειστική ευθύνη των αντίστοιχων Φορέων περιεχομένου.