Internprissättning av patent och FoU : samt bevisningsfrågor till följd av dokumentationskravet
As the globalization progresses, the matters of transfer pricing have become essential to multinational enterprises and tax administrations. For states it is important that the transfer pricing is correct to defend their tax base. Incorrect transfer pricing can also have dire effect on the enterpris...
Main Author: | |
---|---|
Format: | Others |
Language: | Swedish |
Published: |
Linköpings universitet, Rätt och rättsfilosofi
2012
|
Subjects: | |
Online Access: | http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-77000 |