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Transfer pricing
"Today, transfer pricing is about the a/location of income of a multinational enterprise between nations. The introduction of anti-avoidance provisions were in th~ main sufficient to deter companies from shifting profit to overseas associates through under or over pricing of cross border transaction...
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| Format: | Thesis |
| Language: | English |
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Department of Commercial Law
2021
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| _version_ | 1867613255097122816 |
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| access_status_str | Open Access |
| author | Newton, Basil |
| author2 | Davis, M |
| author_browse | Davis, M Newton, Basil |
| author_facet | Davis, M Newton, Basil |
| author_sort | Newton, Basil |
| collection | Thesis |
| description | "Today, transfer pricing is about the a/location of income of a multinational enterprise between nations. The introduction of anti-avoidance provisions were in th~ main sufficient to deter companies from shifting profit to overseas associates through under or over pricing of cross border transactions. Tax avoidance, was at the centre. Tax avoidance, today if present, is at the margins, not at the centre. Transfer pricing is a neutral concept. Often, it is used incorrectly in a pejorative sense, to mean a pricing decision by a multinational enterprise which shifts income from one member of a group to another." Transfer Pricing Strategy in a Global Economy by Jill C.Pagan and J Scott Wilkie. |
| format | Thesis |
| id | oai:open.uct.ac.za:11427/35369 |
| institution | University of Cape Town (South Africa) |
| language | eng |
| last_indexed | 2026-06-10T12:33:13.838Z |
| license_str | Not specified — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UCTD — University of Cape Town Open Access Repository |
| publishDate | 2021 |
| publishDateRange | 2021 |
| publishDateSort | 2021 |
| 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:11427/35369 Transfer pricing Newton, Basil Davis, M Taxation "Today, transfer pricing is about the a/location of income of a multinational enterprise between nations. The introduction of anti-avoidance provisions were in th~ main sufficient to deter companies from shifting profit to overseas associates through under or over pricing of cross border transactions. Tax avoidance, was at the centre. Tax avoidance, today if present, is at the margins, not at the centre. Transfer pricing is a neutral concept. Often, it is used incorrectly in a pejorative sense, to mean a pricing decision by a multinational enterprise which shifts income from one member of a group to another." Transfer Pricing Strategy in a Global Economy by Jill C.Pagan and J Scott Wilkie. 2021-11-24T19:14:55Z 2021-11-24T19:14:55Z 1998 2021-11-18T10:06:48Z Master Thesis Masters LLM http://hdl.handle.net/11427/35369 eng application/pdf Department of Commercial Law Faculty of Law |
| spellingShingle | Taxation Newton, Basil Transfer pricing |
| thesis_degree_str | Master's |
| title | Transfer pricing |
| title_full | Transfer pricing |
| title_fullStr | Transfer pricing |
| title_full_unstemmed | Transfer pricing |
| title_short | Transfer pricing |
| title_sort | transfer pricing |
| topic | Taxation |
| url | http://hdl.handle.net/11427/35369 |
| work_keys_str_mv | AT newtonbasil transferpricing |