Thèses sur le sujet « Metodi commerciali »

This master’s thesis discusses and analyzes difficulties in transfer pricing methods’ applicability to intangibles. With basis from the OECD Transfer Pricing Guidelines and the U.S. regulations, this thesis investigates applicable methods in legislation, theory, recommendations, case law and how they are applied in practice.

The OECD Guidelines do not provide an exact solution to the valuation of a transfer of intangibles between controlled parties. It refers to the arm’s length principle to determine whether the price set for a transfer between controlled parties is the same, as unrelated parties would have paid, under the same circumstances.

The best method rule used in the U.S. has no preferred order of application although it provides specific methods to be applied to intangibles. In the U.S., as in most countries (and recommended by the OECD), the Comparable Uncontrolled Price/Comparable Uncontrolled Transaction methods are considered most reliable if comparables can be identified.

The profit split method is recommended if there are no comparable transactions available and is applicable to non-routine intangibles. Other methods that require comparables are however used in the application of the profit split method to set an arm’s length price on routine functions. This method will probably become more popular in the future since it is not as dependent on comparables as most other transfer pricing methods.

There are several other methods and approaches to the arm’s length principle, which shows the complexity of intangibles and the ambition to find some form of standard.

This master’s thesis has identified the problems with most of the methods applied to intangibles relying on comparables to some extent. The comparability factors concerning intangibles are a problem, as they are difficult to apply strictly and a frequent problem is the limited access to information. A majority of available agreements published in databases are strongly focused on U.S. based enterprises transactions and rarely disclose all the required details. As a result, the comparables used become less reliable since the geographical area, size of the enterprise and functions compared seldom are comparable with the tested party or transaction. In some industry sectors, it is almost impossible to find independent comparables, especially for non-routine intangibles.

The discrepancy between theory and practice is shown through the usage and acceptance by tax authorities and courts, of comparables without sufficient comparability. This simplified and practical approach to transfer pricing derives from the limited availability of information and the need to avoid unreasonable requirements on the MNEs to produce transfer pricing benchmarking in particular and documentation in general.

Denna magisteruppsats diskuterar och analyserar svårigheterna med internprissättningsmetoders tillämplighet på immateriella tillgångar. Med utgångspunkt från OECD:s riktlinjer och de amerikanska reglerna, undersöker denna uppsats lagstiftningen, teorin, rekommendationer och rättsfall rörande tillämpliga metoder och hur de tillämpas i praktiken.

OECD:s rekommendationer ger ingen direkt lösning på värderingen av transaktionen av immateriella tillgångar mellan parter i intressegemenskap. Den hänvisar till armlängdsprincipen för att avgöra huruvida priset på en transaktion mellan kontrollerade parter är samma som okontrollerade parter skulle ha betalat under samma omständigheter.

Best method rule som används i USA ger inget krav på i vilken ordning metoderna ska användas även om den omfattar särskilda metoder som skall tillämpas på immateriella tillgångar. I USA, liksom i de flesta länder (och rekommenderat av OECD), anses Comparable Uncontrolled Price/Comparable Uncontrolled Transaction metoderna vara de mest tillförlitliga om jämförbara transaktioner kan identifieras.

Profit split metoden rekommenderas om det inte finns några jämförbara transaktioner tillgängliga och kan användas på icke rutinmässiga immateriella tillgångar. Andra metoder som kräver jämförbara transaktioner används dock vid tillämpningen av profit split metoden för att bestämma ett armslängdsmässigt pris på rutinmässiga funktioner. Denna metod kommer troligen att bli mer populärt i framtiden eftersom den inte är lika beroende av jämförbara transaktioner som de flesta andra internprissättningsmetoder.

Det finns flera andra metoder och strategier för att bestämma ett armlängsmässigt pris vilket visar immateriella tillgångars komplexitet och ambitionen att hitta någon form av standard.

Denna magisteruppsats har påvisat problematiken med att de flesta metoder som tillämpas på immateriella tillgångar använder i viss utsträckning jämförbara transaktioner. Kompabilitetskraven på de jämförbara immateriella tillgångarna utgör ett problem eftersom de är svåra att tillämpa strikt och ett återkommande problem är den begränsade tillgången till information. En majoritet av de tillgängliga avtalen publiceras i databaser som är starkt fokuserad på amerikanska företags transaktioner och sällan ges alla nödvändiga uppgifter. Detta resulterar i sämre tillförlitlighet på de jämförbara transaktionerna, eftersom det geografiska området, storleken på företagen och dess funktioner sällan är jämförbara med de testade parterna eller transaktionerna. I vissa branscher är det näst intill omöjligt att hitta oberoende jämförbara transaktioner, särskilt för icke-rutinmässiga immateriella tillgångar.

Skillnaden mellan teori och praktik visas genom användandet, skattemyndigheters och domstolars accepterande, av transaktioner utan tillräcklig jämförbarhet. Detta förenklade och praktiska tillvägagångssätt beror på den begränsade tillgången på information och behovet av att undvika orimliga krav på multinationella företag att producera jämförbarhetsanalyser och dokumentation till internprissättningen

Human trafficking is a global problem and a multi-billion dollar industry. Most victims are women and girls and more than half are children. In the United States, many at risk youth continue to attend school with school nurses on the frontlines. Using the Peace and Power Conceptual Model, a mixed methods study was conducted to explore their awareness, attitudes, and role perceptions in prevention of commercial sexual exploitation of children (CSEC). Two factors related to increased awareness, and positive attitudes and role perceptions to prevent of CSEC included prior exposure to working with vulnerable students, and prior education about CSEC. Two factors that inhibited identification of CSEC included an uncertainty in identifying CSEC, and a lack of collaboration with colleagues in schools. Four sub-themes were identified; ‘exposure/knowledge, ‘collaboration’, ‘role boundaries’, and ‘creating respite space’. Future research should target the multidisciplinary school team. Simultaneous policy efforts should focus on improving practice conditions for school nurses to support their role in identification and intervention to prevent CSEC among at risk youth.

Den här uppsatsen grundar sig på två fältstudier i nyutlagda demonstrationsförsök på Asa försökspark som ska användas i utbildningssyfte. Studie 1 bestod av försöksytor i ett 13 år gammalt bestånd som röjts till samma röjningsförband men med tre skilda metoder; motormanuell selektiv röjning, maskinell stråkröjning och som en kombination av bägge metoderna. Syftet var att beskriva det nuvarande tillståndet, simulera fram prognoser för beståndsutvecklingen och beräkna dess ekonomiska konsekvenser fram till och med första gallring och jämföra de olika metoderna med varandra. Studie 2 bestod av försöksytor i ett 23 år gammalt eftersatt bestånd där fyra olika åtgärder testades; ingen röjning innan gallring, underröjning i samband med gallring, sen röjning och skogsbränsleuttag. Syftet var även här att jämföra de olika metoderna med varandra genom beskrivning av det nuvarande tillståndet, göra prognoser för beståndsutvecklingen och beräkna dess ekonomiska konsekvenser vid första gallring och i den här studien även fram till och med den andra gallringen. De två nya metoderna, stråkröjningsmetoderna i studie 1 och skogsbränsleuttag i studie 2, hade stor potential gentemot de konventionella metoderna.

This thesis is based on two field studies in a recently started demonstration experiment by the Asa Experimental Forest, where it will be used for educational purposes. Study 1 consisted of experimental plots in a 13 years old stand which have been pre-commercial thinned to the same number of tree stems but with three different methods: motor-manual selective pre-commercial thinning by brush saw, mechanical pre-commercial line thinning and as a combination of the both methods. The purpose was to describe the present status, run simulations and produce forecasts for the development of the stand and calculate the economical aspects up to and including the first thinning and then compare the different methods with each other. Study 2 consists of experimental plots in a 23 years old stand with a pre-commercial thinning backlog, where four different treatments were tested; no pre-commercial thinning at all before the first thinning, low pre-commercial thinning in connection with the first thinning, late pre-commercial thinning and extraction of wood fuel. The purpose was also here to compare the different methods with each other through describing the present status, run simulations and produce forecasts for the development of the stand and calculate the economical aspects at the first thinning and in this study also up to and including the second thinning. The two new methods, mechanical pre-commercial line thinning in study 1 and wood fuel extraction in study 2, showed a great potential in comparison with the conventional methods.

The purpose of this master’s thesis is to explain and analyze whether today’s existing regulations provide sufficient guidance on how to apply the Profit Split Method (PSM) in practice. Since the enterprises’ profits arising from intra-group transactions increases, the tax base for any government also becomes larger and more important. This issue will likely become even more problematic as the globalization branches out and the majority of the global trade is undertaken between associated enterprises.

In order to satisfy all parts and serve the dual objective of securing an appropriate tax base in each jurisdiction and avoiding double taxation, one ambition of the OECD is to harmonize the transfer pricing rules and make them become more uniform. An area in which this goal can be accomplish is at an international level such as the OECD; an important developer in the field of transfer pricing. Different transfer pricing methods has been developed which can be applied by both taxpayers and tax authorities to determine a correct transfer price. Six of these methods has gained international acceptance, although to a more or less extent among various countries, and one of these methods is the PSM. In the years between 1979 and 1995, the OECD had a reluctant standpoint of accepting the application of any transfer pricing method based on profits, such as the PSM. This hesitant viewpoint changed in the existing TPG which explicitly stipulates that the PSM could provide a transfer pricing estimation in accordance with the ALP, which should be accepted in exceptional cases.

There are certain situations where a PSM possibly will provide the most appropriate arm’s length result. Since the principle of economics can create complex business environments of both vertical and horizontal integration, contributions of valuable intangibles on both sides of the cross-border transaction, the PSM might be the only method which can be employed. A relevant issue which need to be enlightened is whether the existing guidance provided by the OECD and USA is sufficient from a practitioners and tax administration point of view, or is more guidance needed to better understand the issues surrounding the concept of the PSM. The fact that OECD insist of using comparables to the highest extent as possible when employing the PSM entails practical problems, since it is rather a rule than an exception that reliable comparables cannot be found when valuable intangibles are involved.

The Arthur of this master’s thesis has identified three key conclusions which might facilitate how PSM issues can be handled in the future and improve the existing PSM guidance. These conclusions are the need for a uniform PSM interpretation, the need for additional flexibility and acceptance, and the need for additional TPG guidance.