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Tax implications of transfer pricing on supply chain management
Includes bibliographical references (leaves 114-120).
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| Main Author: | |
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| Other Authors: | |
| Format: | Thesis |
| Language: | English |
| Published: |
Department of Commercial Law
2014
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| _version_ | 1867613154786148352 |
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| access_status_str | Open Access |
| author | Eich, Bettina |
| author2 | Cramer, Peter |
| author_browse | Cramer, Peter Eich, Bettina |
| author_facet | Cramer, Peter Eich, Bettina |
| author_sort | Eich, Bettina |
| collection | Thesis |
| description | Includes bibliographical references (leaves 114-120). |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/10487 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:31:38.662Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2014 |
| publishDateRange | 2014 |
| publishDateSort | 2014 |
| publisher | Department of Commercial Law |
| publisherStr | Department of Commercial Law |
| record_format | dspace |
| source_str | UCTD — University of Cape Town Open Access Repository |
| spelling | oai:open.uct.ac.za:11427/10487 Tax implications of transfer pricing on supply chain management Eich, Bettina Cramer, Peter Taxation Includes bibliographical references (leaves 114-120). Increased globalisation has lead to centralised risk management and decision-making in multinational enterprises, which gives rise to the principle of tax efficient supply chain management and the need to focus on the integration of tax considerations into the multinational's supply chain. In order to retain a competitive advantage in the global economy, multinational enterprises need to constantly search for cost benefits. This has created a market for tax motivated structures and the consequential action by tax authorities world-wide to regulate transfer pricing, in order to protect their respective tax bases. As revenue authorities increase their focus on transfer pricing compliance, it is vital that multinationals adhere to the arm's length principle and ensure their transfer pricing documentation can substantiate the transfer prices selected. 2014-12-29T05:02:46Z 2014-12-29T05:02:46Z 2011 Master Thesis Masters MCom http://hdl.handle.net/11427/10487 eng application/pdf Department of Commercial Law Faculty of Law University of Cape Town |
| spellingShingle | Taxation Eich, Bettina Tax implications of transfer pricing on supply chain management |
| thesis_degree_str | Master's |
| title | Tax implications of transfer pricing on supply chain management |
| title_full | Tax implications of transfer pricing on supply chain management |
| title_fullStr | Tax implications of transfer pricing on supply chain management |
| title_full_unstemmed | Tax implications of transfer pricing on supply chain management |
| title_short | Tax implications of transfer pricing on supply chain management |
| title_sort | tax implications of transfer pricing on supply chain management |
| topic | Taxation |
| url | http://hdl.handle.net/11427/10487 |
| work_keys_str_mv | AT eichbettina taximplicationsoftransferpricingonsupplychainmanagement |